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Keywords: Accruals
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2006) 18 (2): 47–68.
Published: 01 July 2006
...Michael Bradbury; Y T Mak; S M Tan This paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured by abnormal accruals) in a setting where there is no a priori reason to suspect systematic management...
