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National Cheng Kung University - Accounting
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Reverse mergers, Chinese firms, bonding hypothesis, cross-listings, financial reporting quality
reverse mergers, Chinese firms, financial reporting quality, bonding hypothesis, cross-listings
Intangible assets, Analysts' earnings forecast errors, Business combinations, Earnings management
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Corporate Governance, CEO characteristics, entrenchment theory, Sarbanes‐Oxley Section 404, material internal control weakness
audit partner tenure, audit firm tenure, auditor rotation, earnings quality
audit partner tenure, audit firm tenure, auditor rotation, discretionary accruals, earnings quality
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