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The Choice of Accounting Policy In Japan
8 references·10 citing·46 second hop
The Choice of Accounting Policy In Japan (1996)The Choice of Accounting Policy In JapanAnnual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests (1991)Efficient vs. Opportunistic C…The Role of Banks in Reducing the Costs of Financial Distress in Japan (1990)The Role of Banks in Reducing…Aggregation of test statistics (1990)Aggregation of test statisticsPositive Accounting Theory (1985)Positive Accounting TheoryTaxes and firm size (1983)Taxes and firm sizeAn income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…Aspects of Labor Economics. (1964)Aspects of Labor Economics.Does national culture influence management's accounting behaviour and strategy? – an empirical analysis of European IFRS adopters (2020)Does national culture influen…Corporate governance factors as predictors of earnings management (2019)Corporate governance factors …Determinants of accounting policy choices under international accounting standards (2017)Determinants of accounting po…Determinants of different accounting methods choice in Tanzania (2011)Determinants of different acc…Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis (2010)Effect of Cultural Environmen…Institutional Ownership and Income Smoothing by Japanese Banks through Loan Loss Provisions (2009)Institutional Ownership and I…Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions (2009)Earnings Management by Japane…An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis (2009)An Analysis of Thai Financial…Earnings Management In Malaysia: A Study On Effects Of Accounting Choices (2006)Earnings Management In Malays…International Trade and Accounting Policy Choice: Theory and Canadian Evidence (1999)International Trade and Accou…Towards a Positive Theory of the Determination of Accounting Standards. 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(2005)Informed finance and technological change: Evidence from credit relationships☆ (2006)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The association between corporate governance and earnings quality: Further evidence using the GOV-Score (2008)Auditor quality and earnings management: Singaporean evidence (2010)Accounting Discretion in Goodwill Impairments: UK Evidence (2011)Optimal capital structure under corporate and personal taxation (1980)Exposure, legitimacy, and social disclosure (1991)Debt and the marginal tax rate (1996)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings versus capital ratios management: role of bank types and SFAS 114 (2010)Institutional Ownership Composition and Earnings Management (2012)Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings? (2013)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Corporate Financial Statements, A Product of the Market and Political Processes (1977)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)On cross-sectional analysis in accounting research (1987)Costs of technical violation of accounting-based debt covenants (1993)The investment opportunity set and accounting procedure choice (1993)Detecting Earnings Management. (1995)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Detecting Earnings Management (2012)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Earnings Management and Corporate Performance in the Scope of Firm-Specific Features (2022)Impact of earnings management on working capital management efficiency (2023)Overview of Corporate Governance Research in India: A Bibliometric Analysis (2023)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Slavery and Supervision in Comparative Perspective: A Model (1984)Chapter 13 The economic analysis of labor market discrimination: A survey (1986)A general formula for the optimal level of social insurance (2006)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1983Taxes and firm size881 cited
  • 1964Aspects of Labor Economics.477 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1990The Role of Banks in Reducing the Costs of Financial Distress in Japan303 cited
  • 1990Aggregation of test statistics216 cited
  • 1991Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests209 cited

Cited by

  • 2009Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions48 cited
  • 2019Corporate governance factors as predictors of earnings management42 cited
  • 2010Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis41 cited
  • 2006Earnings Management In Malaysia: A Study On Effects Of Accounting Choices33 cited
  • 2011Determinants of different accounting methods choice in Tanzania33 cited
  • 2009Institutional Ownership and Income Smoothing by Japanese Banks through Loan Loss Provisions31 cited
  • 2009An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis

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18 cited
  • 2017Determinants of accounting policy choices under international accounting standards18 cited
  • 1999International Trade and Accounting Policy Choice: Theory and Canadian Evidence18 cited
  • 2020Does national culture influence management's accounting behaviour and strategy? – an empirical analysis of European IFRS adopters16 cited