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Keywords: Difference-in-differences
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2024) 25 (5-6): 1083–1108.
Published: 17 October 2024
.../fraud. Design/methodology/approach The study employs a difference-in-differences methodology to compare Iranian companies before and after sanctions. It analyzes 23 sanctioned companies from 2013 to 2023, matched with non-sanctioned counterparts. Findings The empirical findings reveal a modest...
