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Keywords: Direct effect
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Journal Articles
Journal of Applied Accounting Research (2025) 26 (3): 554–576.
Published: 25 December 2024
... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Accounting conservatism Investment efficiency Direct effect Indirect effect Listed companies Accounting conservatism, traditionally defined as “anticipating no profits but anticipating...
Includes: Supplementary data
