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Conservative Accounting, Audit Quality, and Litigation
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Laux, VolkerKronenberger, Sebastian

Investors are much more likely to sue corporations and their auditors for overstated earnings reports than for understated reports. This asymmetry in litigation exposure is viewed as an important d…

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The Foundations of institutional economics
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Kapp, K. WilliamBerger, SebastianSteppacher, Rolf


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