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Keywords: institutional environment
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Journal Articles
Institutional Environment, Ownership, and Disclosure of Intangibles: Evidence from East Asia
Available to Purchase
Journal of International Accounting Research (2014) 13 (1): 33–59.
Published: 01 May 2014
... on the level of director ownership and the strength of the institutional features of a country. institutional environment director ownership voluntary disclosure of intangibles, East Asia This study examines the value relevance of disclosures about intangibles across eight East Asian countries...
