|Number of pages||29|
|Journal||European Accounting Review|
|Early online date||21 Apr 2020|
|Publication status||Published - 2021|
Bibliographical noteFunding Information:
We thank Henrik Nilsson (editor) and the two anonymous reviewers, Julie Barrow, Jere Francis, Fani Kalogirou, Clive Lennox, Kevin McMeeking, and workshop and seminar participants at Exeter Business School, American Accounting Association, and Nanyang Technological University in Singapore.
© 2020 European Accounting Association.