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Keywords: proprietary costs
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Journal Articles
Accounting Horizons (2014) 28 (3): 455–477.
Published: 01 September 2014
... University, the two anonymous reviewers, and Paul A. Griffin (editor) on prior versions of this paper. May 2012 January 2014 2014 segment reporting expense shifting agency costs proprietary costs In this paper, we examine whether management uses the “corporate/other...