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Keywords: Financial restatement
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Journal Articles
Journal:
Nankai Business Review International
Nankai Business Review International (2018) 9 (1): 2–18.
Published: 05 March 2018
...Yuedong Li; Xianbing Liu; Qing Yan Purpose The purpose of this paper is to discuss whether top management will assume their liabilities especially when financial restatement occurs, and,based on the “effective supervision theory” and “strategic cooperation theory,” to examine whether...
