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Research Article

The Effect of Banks' Early Loss Recognition on Procyclicality and Earnings Management

Na, Yeong1 · Kim, Jeongu1

1 Chung-Ang University

Published: January 2019 · Vol. 48, No. 2 · pp. 361-405

DOI: https://doi.org/10.17287/kmr.2019.48.2.361

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