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The Malaysian Government through the National Health Policy aims to improve health outcomes through public pharmaceutical healthcare services. Pharmacy Value Added Services (PVAS) was introduced as a matter of public pharmaceutical health policy. PVAS is an important service to improve clinical...
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We examine whether short-term financial reporting objectives related to executive compensation and employment horizons affect managers' decisions to undertake accelerated share repurchases (ASRs) versus open market repurchases (OMRs). In an ASR, the firm repurchases borrowed shares and...
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