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Keywords: People's Republic of China
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Journal Articles
Journal of Financial Reporting and Accounting (2012) 10 (2): 120–139.
Published: 19 October 2012
...Chi‐Yih Yang; Boon Leing Tan; Xiaoming Ding Purpose The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China. Design/methodology/approach The sample comprises 1,358 companies listed...
