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Keywords: Managerial power effect
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Journal Articles
Journal of Applied Accounting Research (2021) 22 (1): 50–71.
Published: 13 October 2020
...-based compensation on accounting conservatism in emerging markets. Accounting conservatism Equity incentives Information asymmetry Interest alignment effect Managerial power effect China In contrast to that of the US, China's institutional context is characterized by concentrated state...
