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Keywords: prudential regulation
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Journal Articles
Journal of International Accounting Research (2022) 21 (1): 23–47.
Published: 01 March 2022
... reform process where prudential regulation contributes the most to the observed AQ improvement. It supports the conjecture that banking reform improves AQ by reducing banks' risk-taking behaviors and, as a result, their motive behind accounting manipulation. JEL Classifications: G21: G28; K20; M40...