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Keywords: G15
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Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (1): 1–20.
Published: 02 December 2019
... of information (financial statements) and thereby, reduce information asymmetry between managers and owners and other stakeholders. Earnings management Corporate social responsibility Stakeholder theory Agency theory Earnings quality Stewardship theory G15 G32 G34 M14 M41...
Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (3): 352–368.
Published: 14 August 2017
... and equity book values in the post-IAS/IFRS convergence/revised period. East Africa Accounting information Value relevance Converged/Revised IFRS IFRS/IAS Ohlson model G14 G15 G30 M41 M42 In our second hypothesis, we examine the relation between share prices and equity book...
