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Ultimate Ownership and Earnings Conservatism

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References

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2004

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Earnings quality in UK private firms: comparative loss recognition timeliness

2,377 cited

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2019Do Political Connections Affect the Conservative Financial Reporting of Family Firms?27 cited
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2019The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence25 cited
2013The effect of mandatory IFRS adoption on accounting conservatism of reported earnings20 cited