Keywords: Efficiency
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Journal Articles
Asian Review of Accounting (2023) 31 (2): 284–316.
Published: 17 January 2023
...) will negatively influence future performance (t+1). However, from a firm productivity perspective, cost reduction (via AbCFO, AbProd and AbSGA) is interpreted as an efficiency enhancing business strategy. This study therefore differentiates between (1) firms with ineffective management that have engaged in AbCFO...
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