Intensity of product market competition, institutional environment and accrual quality

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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...

書誌詳細
出版年:	Pacific Accounting Review
第一著者:	2-s2.0-85086116749
フォーマット:	論文
言語:	English
出版事項:	Emerald Group Holdings Ltd. 2020
オンライン･アクセス:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086116749&doi=10.1108%2fPAR-10-2018-0083&partnerID=40&md5=8f734de820608dc5e95912009c33d3f3

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