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Keywords: internal governance
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Journal Articles
Journal of International Accounting Research (2023) 22 (3): 129–155.
Published: 01 October 2023
...Millie Liew; June Cao ABSTRACT Financial reporting decisions can be influenced by the distribution of executive decision-making power. We examine whether internal governance, the process through which the power to make decisions is distributed between CEOs and their subordinates, can influence...