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Keywords: Accounting residual control rights
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–23.
Published: 21 May 2026
...Guanyan Lu Purpose Based on agency and incomplete contract theories, the purpose of this study is to explore the impact of accounting residual control rights on earnings management and the moderating effect of managerial entrenchment. Design/methodology/approach This study uses A-share listed...
