What is it about?
This article is about the quality of reported profits number, comparing between grouped companies and stand-alone companies.
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Why is it important?
Various techniques have been used to empirically prove that earnings quality is different between firms of dissimilar nature.
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This page is a summary of: Earnings quality of Taiwanese group firms, Asia-Pacific Journal of Accounting & Economics, January 2014, Taylor & Francis,
DOI: 10.1080/16081625.2013.871771.
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