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حسابداری و مالی::
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relatively lower audit fees for clients headquartered in high social capital counties.
People in high social capital counties are seemingly more inclined to interact socially and be actively engaged in
However, for frms located in a high social capital county, the coefcient is insignifcantly di?
of frms in a high social capital county, statistically signifcant at the 1%
in high social capital counties is 5.4 percentage points lower than that
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