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Recent Submissions

Voluntary audits and the cost of debt capital for privately held firms: Korean evidence
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
Ownership structure, business group affiliation, listing status, and earnings management: Evidence from Korea
Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory
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