Hong‐Da Wang

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Debt Financing and Earnings Management: An Internal Capital Market Perspective

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 842-868, 2013
Number of pages: 27 Posted: 15 Nov 2013
Hong‐Da Wang and Chan-Jane Lin
affiliation not provided to SSRN and National Taiwan University - College of Management
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Abstract:

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business groups, pyramidal ownership, debt financing, earnings management, internal capital markets