Keywords: Value appropriation
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Journal Articles
Managerial Finance (2023) 49 (3): 443–469.
Published: 23 September 2022
...Minyoung Noh; Jimi Park; Shijin Yoo Purpose The authors examine how a firm's strategic emphasis (SE) on value appropriation (VA) over value creation (VC) is associated with accounting conservatism. Design/methodology/approach To examine the effect of SE on a firm's adoption of conservative...

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