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Keywords: institutional environment
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 59–88.
Published: 01 March 2024
... as having a policy implementation focus, whereas common law has a market-supporting focus ( Ball et al. 2000 ; La Porta et al. 2008 ). Secondly, we extend the literature related to the influence of institutional environment on firms’ disclosure quality in general by investigating the influence...
