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Keywords: Controlling shareholder
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Journal Articles
International Journal of Accounting and Information Management (2021) 29 (5): 793–822.
Published: 27 October 2021
...Yanxi Li; Shanshan Ouyang Purpose The purpose of this study is to examine the impact of controlling shareholders’ share pledging on goodwill impairment. Design/methodology/approach This study empirically investigates the effect of controlling shareholders’ share pledging on both the decision...
