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Board monitoring efficiency and the value of conservative accounting |
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| Authors: | Gao Yanmin Wagenhofer Alfred |
| Institution: | 1.Thompson Rivers University, 805 TRU Way, Kamloops, BC, V2C 0C8, Canada ;2.University of Graz, Universitaetsstrasse 15, 8010, Graz, Austria ; |
| Abstract: | Journal of Management and Governance - This paper provides a theoretical explanation for the observation that firms with strong corporate governance exhibit more conservative accounting. We study... |
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