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Keywords: regulatory coordination
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Journal Articles
Journal of International Accounting Research (2019) 18 (2): 3–29.
Published: 01 June 2019
... post and restatement frequencies may decline. This is consistent with the findings of Fang, Pittman, Zhang, and Zhao (2018) , which are based on within-U.S. GAAP variation in accounting standard precision. cross-list IFRS legal origin regulatory coordination restatements...