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Purpose: This paper includes a systematic and bibliometric review of research products that address risk culture published between 1996 and 2019. Design/methodology/approach: The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol has been followed for the...
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This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the IASB standards. This topic, which has already been analyzed in other countries, drew the...
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