Intensity of product market competition, institutional environment and accrual quality
Purpose: This paper aims to investigate the joint effect of product market competition (PMC) and institutional environment on accrual quality. Design/methodology/approach: The sample covers a large data set of 52,138 firm-year observations from 35 countries over the period of 2011-2015. Using the we...
| 發表在: | Pacific Accounting Review |
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| 主要作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
Emerald Group Holdings Ltd.
2020
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086116749&doi=10.1108%2fPAR-10-2018-0083&partnerID=40&md5=8f734de820608dc5e95912009c33d3f3 |