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Founder Succession and Accounting Properties

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  • Accepted by Gordon Richardson. We acknowledge the financial support of the Research Grants Council of the Hong Kong SAR government (CUHK452407). We thank the comments of the referees and conference participants at the Contemporary Accounting Research/Journal of Contemporary Accounting and Economics Special Joint Symposium 2009 in Hong Kong and the Conference on Contemporary Issue of Firms and Institutions at The Chinese University of Hong Kong, December 2007.

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