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Trade liberalization and conditional accounting conservatism: evidence from import competition |
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| Authors: | Burke Qing L. Eaton Tim V. Wang Mengying |
| Affiliation: | 1.Miami University, 800 E High St, Oxford, OH, USA ;2.University of Massachusetts Boston, 100 William T Morrissey Blvd, Boston, MA, USA ; |
| Abstract: | Review of Quantitative Finance and Accounting - This study examines the impact of import competition, an underexplored but integral component of trade liberalization, on conditional accounting... |
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