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Keywords: Free rider problem
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (2): 415–443.
Published: 09 December 2024
... Accounting conservatism Free rider problem Information asymmetry Positive accounting theory Debt-contracting demand for accounting conservatism emerges from the information asymmetry between lenders and borrowers coupled with lenders’ asymmetric payoffs (Aghamolla and Li, 2018 ; LaFond and Watts...
