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Keywords: Asset misappropriation
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2013) 28 (6): 542–567.
Published: 21 June 2013
... basis of accounting in identifying the misappropriation of assets. Design/methodology/approach This study analyzes 173 sample firms that announced asset misappropriation in the period from 2006 to 2010 in Korea. The study utilizes logistic and linear regressions to test the hypothetical relations...
