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Keywords: Accruals quality
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (2): 199–219.
Published: 05 March 2020
...Shih-Chu Chou; Chunchia (Amy) Chang Purpose This study aims to examine the association between corporate diversification and accrual quality and test whether the diversification effect hypothesis, which predicts that measurement errors in accruals ultimately decline as firms become more...
