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Keywords: Legal environment
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Journal Articles
Modern slavery and financial reporting quality worldwide: the impact of institutional and legal environment
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 19 February 2025
... association between modern slavery and expense misclassification and real activities earnings management, confirming that the institutional environment facilitates prolonged and endless concealment of unethical and illegal business practices. In addition, we find that the quality of the legal environment...
Journal Articles
Identifying classification shifting using Bayesian latent method: international evidence of the impact of legal environment and culture
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (4): 836–855.
Published: 24 June 2024
... 2024 13 02 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Classification shifting Legal environment Culture Bayesian estimation G3 M41 K42 Z12 Using Bayesian techniques and latent dynamic modelling, this study...
