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Keywords: Entrenchment effect
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Journal Articles
Corporate ownership concentration and financial reporting quality: International evidence
Available to Purchase
Journal of Financial Reporting and Accounting (2019) 17 (1): 104–132.
Published: 11 March 2019
... ownership structure with no controlling shareholders, implying the entrenchment effects dominate. When ownership is highly concentrated, particularly with controlling shareholders whose interest is aligned with that of the firm, the relation turns to positive and alignment effects dominate. Originality...
