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One of the basic functions of establishing corporate governance (CG) in companies is improving performance and … is natural for shareholders to seek to improve their performance and increase the company's value. If CG mechanisms …
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probability using instrumental variable (IV) and Heckman twostep analyses. Finally, we find that better financial performance …
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This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...
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