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Published in 2017 at "Research in International Business and Finance"
DOI: 10.1016/j.ribaf.2016.09.006
Abstract: In this study we examine two types of manipulation: earnings and capital management (or capital adequacy management) in banks, using an international sample of banks from four countries (USA, UK, Germany and France), which in…
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Keywords:
capital;
auditor reputation;
earnings capital;
management ... See more keywords