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Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations

Wei-Kang Wang, Wen-Min Lu, Irene Wei Kiong Ting, Wun-Ya Siao

Journal of Applied Accounting Research (2023) 24 (3): 523–543.

https://doi.org/10.1108/JAAR-03-2022-0067

Published: 24 October 2022

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