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FINANCIAL REPORTING CHOICES, GOVERNANCE, AND STRATEGIC ASSETS: A TRANSACTION COST PERSPECTIVE

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We integrate the governance and measurement branches in transaction cost economics to highlight how differences in performance measurement choices influence the governance of strategic assets, ther... Click to show full abstract

We integrate the governance and measurement branches in transaction cost economics to highlight how differences in performance measurement choices influence the governance of strategic assets, ther...

Keywords: governance strategic; transaction cost; strategic assets; governance

Journal Title: Academy of Management Review
Year Published: 2021

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