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Keywords: social capital
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (4): 133–155.
Published: 01 December 2022
...Jayanthi Krishnan; Sang Mook Lee; Myungsoo Son; Hakjoon Song SYNOPSIS Using a measure of social capital provided by the Northeast Regional Center for Rural Development, we document that, after controlling for auditor effort, firms headquartered in U.S. counties with higher social capital are less...