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Impact of Valuation Adjustment Mechanism on Earnings Management: Empirical Evidence Based on Listing Data of the New Third Board
He Ding, Ge Yan
First published at: Oct 03, 2023
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doi:10.16538/j.cnki.jfe.20230714.401
Journal of Finance and Economics, Vol. 49, Issue 10, pp. 109 - 123
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