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Keywords: Parent firms
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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
... difference. Design/methodology/approach The study uses the random-effects generalized least squares (GLS) estimation to find the difference between the real earnings management behavior of business groups, represented by the ultimate parent firms and the nonparent firms from 73 countries. Findings...
