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Keywords: foreign investors
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 141–162.
Published: 01 June 2020
...Boochun Jung; Dongyoung Lee; Ilhang Shin; C.Y. Desmond Yuen ABSTRACT We examine whether foreign investors influence a local firm's income smoothing, using a sample of Korean firms from 2000 to 2013. We hypothesize that given innate informational difficulties of overseas investments, foreign...