volume 32, issue 4/5, P427-444 2017
DOI: 10.1108/maj-01-2016-1310
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Mohammad Badrul Muttakin, Arifur Khan, Dessalegn Getie Mihret

Abstract: Purpose This study aims to investigate the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology/approach A usable sample of 917 firm-year observations was drawn from companies listed on the Dhaka Stock Exchange from 2005 to 2013. Data were collected from the annual reports of sample companies. Earnings management was measured using the absolute value of discretionary accru…

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