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NTIS 바로가기JSBI : The journal of small business innovation = 기업가정신과 벤처연구, v.19 no.1, 2016년, pp.59 - 84
임상균 (국민대학교 경영대학)
Using an international setting, this study investigates the relation between cash holdings and financial reporting quality, measured by accruals quality. Empirical results show that the balance of cash holdings is positively related to the opacity of financial reporting in non-U.S. international mar...
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