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Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism, Journal of Accounting and Economics
Xiumin Martin, Sugata Roychowdhury
Martin, Xiumin, and Sugata Roychowdhury. 2015. Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism. Journal of Accounting and Economics. 59(1): 80-104.
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