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Keywords: High-quality
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (1): 1–30.
Published: 11 September 2025
... reporting from 1 January 2010 to 31 December 2019. Findings More concentrated ownership is associated with lower value-relevance of high-quality earnings. More importantly, ownership concentration that deviates from expectations (abnormal ownership concentration) is associated with lower value-relevance...

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