Affiliated Mutual Fund Investments and Discretionary Accruals: Evidence from Korea
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DOI: 10.1016/j.frl.2021.101989
Abstract: Abstract This paper examines the effect of mutual fund investments on financial reporting quality by focusing on their affiliation with firms. Using Korean public companies between 2008 and 2014, we find that firms tend to… read more here.
Keywords: discretionary accruals; investments discretionary; mutual fund; affiliated mutual ... See more keywords