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股改背景下的国有控股与机构投资者治理效应

an,Tunneling as an Incentive for Earnings Management during the IPO Process in China[J].Journal of Accounting and Public Policy,2010(29):1-26.
  [17] Chen, K. C. W. and H. Yuan .Earnings Management and Capital Resource Allocation:Evidence from China’s Accounting-based Regulation of Rights Issues[J].Accounting Review,2004(79):645-655.
  [18] Ball,R. and G. 
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