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Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland

Journal of small business management, 2023-03, Vol.61 (2), p.906-937 [Peer Reviewed Journal]

2020 The Author(s). Published with license by Taylor & Francis Group, LLC. 2020 ;ISSN: 0047-2778 ;EISSN: 1540-627X ;DOI: 10.1080/00472778.2020.1824526

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