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Earnings management in Japanese companies

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References

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1990Accounting: An International Perspective227 cited

Cited by

2008Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes57 cited
2009Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions48 cited
2010Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis41 cited
2014The development of earnings management research A review of literature from three different perspectives41 cited
2012Gestion des résultats comptables et structure de l'actionnariat : le cas français40 cited
2014Efficient contracting, earnings smoothing and managerial accounting discretion35 cited
2013Majority Shareholder Ownership and Real Earnings Management: Evidence from Korea34 cited
2006Earnings Management In Malaysia: A Study On Effects Of Accounting Choices33 cited
2017DETECTING EARNINGS MANAGEMENT INVESTIGATION ON DIFFERENT MODELS MEASURING EARNINGS MANAGEMENT FOR EMERGING EASTERN EUROPEAN COUNTRIES29 cited
2013COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT AND COMPANY PERFORMANCE24 cited
2005Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan19 cited
2001An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies18 cited
2011IFRS and U.S. GAAP: Assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets18 cited
2014Debates and studies on earnings management: a geographical perspective17 cited