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Keywords: SEM
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Journal Articles
The Accounting Review (2023) 98 (7): 153–183.
Published: 01 November 2023
.... Editor’s note: Accepted by Christopher S. Armstrong, under the Senior Editorship of Mary E. Barth. 18 11 2021 12 05 2023 15 05 2023 2023 aggressive reporting restatements returns compensation SEM We estimate a structural equations model (SEM) that links aggressive...