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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| フォーマット: | 論文 |
| 出版事項: |
2023
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