From enforcement to financial reporting controls (FRCs): a country-level composite indicator |
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| Authors: | Quagli Alberto Lagazio Corrado Ramassa Paola |
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| Institution: | 1.Department of Economics and Business Studies, University of Genoa, Via Vivaldi 5, 16126, Genoa, Italy
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| Abstract: | Journal of Management and Governance - This paper proposes a broad measure of the country-level intensity of the main monitoring activities that are likely to affect financial reporting quality.... |
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