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Keywords: economic policy uncertainty
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Journal Articles
The Accounting Review (2021) 96 (4): 233–260.
Published: 01 July 2021
...Sadok El Ghoul; Omrane Guedhami; Yongtae Kim; Hyo Jin Yoon ABSTRACT Using data from 19 countries over the 1990–2015 period, we examine how economic policy uncertainty (EPU) affects accounting quality. We find that accounting quality, measured based on Nikolaev's (2018) model, increases during...
Includes: Supplementary data