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J. H. Kim and C. C. Im, “Reported Profits And Effective Tax Rate Following Accounting Standards Changes Analysis Of Consolidated Financial Statements And Separate Financial Statements”, JABR, vol. 33, no. 6, Nov. 2017, Accessed: Aug. 30, 2026. [Online]. Available: https://journals.klalliance.org/index.php/JABR/article/view/354

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