Affiliated mutual fund investments and discretionary accruals : evidence from Korea
Year of publication: |
2021
|
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Authors: | Mo, Kyoungwon ; Lee, Kyung Yun |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 43.2021, p. 1-12
|
Subject: | Chaebol | Discretionary accruals | Financial reporting quality | Group affiliation | Mutual fund | Investmentfonds | Investment Fund | Rückstellung | Accrual | Südkorea | South Korea | Bilanzpolitik | Accounting policy |
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