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The Effect of Ownership-Control Disparity on the Earnings Management and ETR Smoothing

Authors :
Ho-Jin Park
Hye-Jung Ban
Source :
Korean Business Education Review. 37:211-232
Publication Year :
2022
Publisher :
Korea Association of Business Education, 2022.

Details

ISSN :
15988651
Volume :
37
Database :
OpenAIRE
Journal :
Korean Business Education Review
Accession number :
edsair.doi...........e7b8ac26aaa6a144747b42aed6f52dc7
Full Text :
https://doi.org/10.23839/kabe.2022.37.1.211