Keywords: Social psychology theory
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Journal Articles
Journal of Accounting in Emerging Economies (2022) 12 (4): 716–740.
Published: 24 December 2021
... relationship. Design/methodology/approach This study relies on the agency theory and the social psychology theory to formulate its testable hypotheses and explain the empirical findings. It uses a sample of 390 bank-year observations from banks listed in the Gulf Cooperation Council (GCC) Stock Exchanges...

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