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Keywords: voluntary disclosure of intangibles, East Asia
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Journal Articles
Journal of International Accounting Research (2014) 13 (1): 33–59.
Published: 01 May 2014
... with a stronger institutional environment. The hypothesis is as follows: H3: A stronger country-level institutional environment increases the value relevance of voluntary disclosure of intangibles. institutional environment director ownership voluntary disclosure of intangibles, East Asia...
