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Studies of the incentives behind the expropriation of minority shareholders of publicly listed firms by their … of publicly listed firms and their non-listed parents and assess expropriation by examining cash balances on the publicly …
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, and is inconsistent with poor-performance and expropriation theories of disclosure …
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The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...
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