Please summarize the attached article. Answer the below question as the summary.
What kind of research is it? Behavioral or archival?
Is the research original? Interesting?
What is the purpose of the study?
What are the research questions?
What theories have been discussed?
What are the sample and data sources? sample period, and sample size?
What methodology, if any, was employed? What are the variables of interest (e.g., Dependent variable(s), Independent variable(s), moderator(s)/mediator(s), etc.)?
What are the major findings? (use your own words)
What is the gap, and what are the contributions?
What are the implications for future research and practice?
What is your evaluation of the work?
Attached Files (PDF/DOCX): The cost to firms of cooking the books.pdf
Note: Content extraction from these files is restricted, please review them manually.

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