Does auditor-client distance matter to real earnings management? : evidence from China
Year of publication: |
2020
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Authors: | Li, Xue ; Lin, Zhiru ; Luo, Jin-hui |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 27.2020, 5, p. 531-557
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Subject: | Auditor-client distance | information advantage | marketization environment | ownership concentration | real earnings management (REM) | Bilanzpolitik | Accounting policy | China | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Geographische Entfernung | Geographic distance |
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