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Keywords: Attributions
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Journal Articles
Revista de Contabilidad – Spanish Accounting Review 1–23.
Published: 07 September 2026
..., and final) in syntactical complexity and attributions between two extremely different periods, determined by the global financial crisis. In a supplementary analysis, pre and post COVID-19 pandemic years are also analyzed. The setting is a civil-law country, Spain. Findings The results show...
