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Keywords: Z12
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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
... quality. Modern slavery Legal environment Institutional environment Classification shifting Real earnings management Financial reporting quality G3 M41 K42 Z12 This study explores the moderating impact of firms’ institutional and legal environment on the relationship between...
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...
