Accrual-Based Earnings Management in State Owned Companies: Implications for Transnational Accounting Regulation
作者： Francesco Capalbo , Alex Frino , Vito Mollica , Riccardo Palumbo
DOI: 10.1108/AAAJ-06-2014-1744
关键词:
摘要: … The purpose of this paper is to determine whether state … prevalent vis-à-vis privately owned enterprises (POEs) and the … There are a number of motivations for carrying out this research. …
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