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A. W. Y. Lo, M. K. Wong and M. Firth, “Can Corporate Governance Deter Management from Manipulating Earnings? Evidence from Related-Party Sales Transactions in China,” Journal of Corporate Finance, Vol. 16, No. 2, 2010, pp. 225-235.
http://dx.doi.org/10.1016/j.jcorpfin.2009.11.002
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