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Keywords: upper echelons theory
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 143–164.
Published: 01 March 2018
... affect the quality of the firm's financial reporting. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders in corporate financial reporting, as well as providing insights to those responsible for selecting and developing upper-level...