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Keywords: International context
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Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (1): 169–197.
Published: 28 January 2020
..., MIST, North Africa, USA and EU over the period ranging from 1997 to 2015. The authors use the firm-fixed effects method in the estimation of the models. Findings The results provide evidence of the existence of cost stickiness and conditional conservatism in the international context, using...
