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Keywords: Mediating effect
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 1130–1160.
Published: 13 February 2023
... of Jollineau and Bowen (2022) , who posit that mediated, moderated or moderated-mediation models are the appropriate ways to test for hypothesized indirect effects. Our findings provide empirical evidence to help accounting researchers understand how they can apply the concept of the mediation effect model...
