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pro vyhledávání: '"Youan (Robert) Lin"'
Autor:
Pei-Hui Hsu, Youan (Robert) Lin
Publikováno v:
Eurasian Journal of Business and Management, Vol 4, Iss 2, Pp 41-54 (2016)
Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attemp