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Journal Articles
Journal Articles
Accounting Research Journal (2021) 34 (6): 597–613.
Published: 28 May 2021
... setting to investigate the issue in India. Design/methodology/approach The study used difference-in-difference (DiD) methodology, where the accounting quality is compared between test firms and benchmark firms during the pre-and post-INAS adoption period. Accounting quality is operationalized through...

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