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Keywords: governance policies
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (2): 103–119.
Published: 01 June 2018
... by nonprofits of various governance policies. We also examine adoption frequencies in the year of the subsequent change from mandatory existence disclosure to a disclose-and-explain regime that required supplemental disclosures about the content and implementation of conflict of interest policies. Our results...