Blar i BI Open på forfatter "Chy, Mahfuz"
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Real effects of auditor conservatism
Chy, Mahfuz; Hope, Ole-Kristian (Peer reviewed; Journal article, 2021)We examine the effect of auditor conservatism on corporate innovation. We hypothesize that, because conservative auditors constrain income-increasing accounting discretion, managers may sacrifice long-term investments in ...