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Keywords: Blockholders
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Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (7): 2438–2456.
Published: 26 December 2024
...Rustam Hanafi; Abdul Rohman; Dwi Ratmono Purpose Prior studies on blockholders involvement in earnings management behavior have given rise to alignment and entrenchment perspectives. The alignment perspective states that blockholders are an effective control to reduce earnings management behavior...
