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Keywords: Contracting demand
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Journal Articles
Journal:
China Finance Review International
China Finance Review International (2024) 14 (4): 694–718.
Published: 13 September 2024
... influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand. Design/methodology/approach Using firm level climate risk measures, we build a modified Basu (1997) model to conduct our...
