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Keywords: institutional developments
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Journal Articles
Journal of International Accounting Research (2022) 21 (1): 23–47.
Published: 01 March 2022
...Yiwei Fang; Wassim Dbouk; Iftekhar Hasan; Lingxiang Li ABSTRACT The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ...
