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Tunneling as an incentive for earnings management during the IPO process in China

Journal of accounting and public policy, 2010-01, Vol.29 (1), p.1-26 [Peer Reviewed Journal]

ISSN: 0278-4254 ;EISSN: 1873-2070 ;DOI: 10.1016/j.jaccpubpol.2009.10.003

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