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Keywords: Latin America
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 108–127.
Published: 18 December 2019
... around accounting standards, related with behavioral characteristics of accountants. Moreover, we built on the literature related to derivative financial instruments, whose studies are usually applied to developed countries because it is notably difficult to find specific studies on Latin America (Ammer...
