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The impact of real earnings smoothing on labor investment efficiency-focusing on industry concentration and business diversification

Minkyu Paik1 · Hyewon Paik1

1 School of Business Administration, Chungnam National University

Published: January 2026 · Vol. 55 No. 2 · pp. 731-760

DOI: https://doi.org/10.17287/kmr.2026.55.2.731

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