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Boahen, E. and Mamatzakis, Emmanuel (2024) How culture and legal environment affect classification shifting? Global evidence. International Journal of Finance and Economics , ISSN 1076-9307.

Mamatzakis, Emmanuel and Boahen, E. (2021) What are the effects of culture and institutions on classification shifting in India? Journal of International Accounting, Auditing and Taxation 44 , p. 100402. ISSN 1061-9518.