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Earnings quality of Taiwanese group firms

This study examines the relationship between group firms and earnings quality. For the period 2000-2010, we examine the earnings quality of Taiwanese group and non-group firms through accrual persistence, earnings management, and conservatism. We show that group firms exhibit a lower quality of accr...

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书目详细资料
Main Authors:	Yang Y.-J., Kweh Q.L., Lin R.-C.
其他作者:	55831045600
格式:	Article
出版:	2023
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