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empirical evidence that the accrual anomaly is also present in Germany. However, this anomaly has become particularly important …
Persistent link: https://www.econbiz.de/10010305723
Recent research indicates that the majority of listed firms in Germany (and also in many other countries around the … world) have a dominant owner rather than being widely-held. Hence, owner-dominated firms comprise an important subset of … listed companies. This article introduces the concept of an ownership-based style index of listed firms in Germany, the …
Persistent link: https://www.econbiz.de/10010305735