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Keywords: revision
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Journal Articles
Accounting Horizons (2015) 29 (3): 667–693.
Published: 01 September 2015
... find, in multivariate tests, that little r firms are generally more profitable, less complex, and show some evidence of stronger corporate governance and higher audit quality than Big R firms. Compared to non-revising or restating firms, little r firms have lower free cash flows, higher board expertise...