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Keywords: government oversight
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Journal Articles
Accounting Horizons (2020) 34 (1): 131–149.
Published: 01 March 2020
... in government oversight. Furthermore, as government reimbursement accounts for less than 40 percent of industry-wide revenue ( CMS 2015b ), changes in governmental oversight may not be associated with substantial enough dollar amounts to warrant a change in financial reporting aggressiveness. Since the sentinel...