Determinants and consequences of accounting misstatements in Thailand : an analysis of firms subject to enforcement actions and restated financial reports
While the determinants of low earnings quality (GAAP violation) have been examined in prior research, very few studies have been undertaken in firms with concentrated ownership. Financial reporting in concentrated ownership firms is important because the types of agency conflict shift from the share...
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Cardiff University
2012
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.567335 |