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Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00851-2
Abstract: Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure…
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Keywords:
banking expertise;
expertise;
expertise board;
accounting conservatism ... See more keywords