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Keywords: Internal agency conflicts
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Journal Articles
Journal of Applied Accounting Research (2015) 16 (2): 287–304.
Published: 14 September 2015
... that operate in multiple and dissimilar segments, suggesting that higher internal agency conflict might lead to the rounding up of earnings. (Equation 2) The proportions of the digits in the first and second positions given in the Table I are calculated from Equations (1) and (2). The Table I shows...
