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Keywords: Business groups
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (2): 246–261.
Published: 29 December 2020
...Glenny Alawag Purpose This paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and firms that do not have controlled subsidiaries and provides potential explanations for any measured...
