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Purpose – The purpose of this paper is to analyze the performances of the insurance sector in Gulf Cooperation Council (GCC) countries and carry out a comparative analysis for its different units. Design/methodology/approach – The authors analyse the technical efficiency of insurances in the...
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Purpose The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council (GCC) countries. The paper also compares the level of real earnings management between public and private firms...
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