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Keywords: decision horizon
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Journal Articles
The Impact of Internal Governance on Conservatism: Evidence from Australia
Available to Purchase
Journal of International Accounting Research (2023) 22 (3): 129–155.
Published: 01 October 2023
... conservatism key subordinate executives decision horizon power distribution We thank Edward Lee (editor), two anonymous reviewers, and workshop participants at the 2022 JIAR International Conference for their helpful comments and suggestions. Conversely, subordinate executives have...