Formal and Informal Institutions and Fair Value Opinion Shopping: An Institutional Anomie Theory Perspective

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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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Bibliographic Details
Main Author:	Cao, June
Format:	Journal Article
Published:	Elsevier 2023
Online Access:	http://hdl.handle.net/20.500.11937/90014

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