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Journal Articles
Journal of Accounting & Organizational Change (2007) 3 (1): 44–67.
Published: 27 March 2007
... on their profitability and earnings management policy. Design/methodology/approach The original sample consists of 82 affiliates of foreign TNCs. Using a cut off point (25 percent) indicative of intra‐firm pattern, these affiliates are divided into two categories: foreign subsidiaries with a high intra‐firm trade...

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