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The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

Shuling Chiang, Gary Kleinman, Picheng Lee

International Journal of Accounting and Information Management (2021) 29 (1): 147–168.

https://doi.org/10.1108/IJAIM-07-2019-0084

Published: 23 September 2020

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