Formal and Informal Institutions and Fair Value Opinion Shopping: An Institutional Anomie Theory Perspective
Purpose: The objective of this study is to examine how formal and informal institutional environment influences managers’ fair value opinion shopping behaviour in the largest International Financial Reporting Standards adopter, China. Design/methodology/approach: To test the hypotheses, I c...
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| Format: | Journal Article |
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Elsevier
2023
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| Online Access: | http://hdl.handle.net/20.500.11937/90014 |