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Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan · Study

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PreprintEarnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan

一幸須田2005

OA

Preprintgreen2005

Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan

一幸須田 · Akinobu Shuto

19 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1994Debt covenant violation and manipulation of accruals 1999Earnings Management to Exceed Thresholds 1994Accounting earnings and cash flows as measures of firm performance 2011The effects of bonus schemes on accounting decisions 1995The information content of losses 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

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2011Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies

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2005La investigación sobreEarnings Managementsarticle · 14 shared references 2014The development of earnings management research A review of literature from three different perspectivesarticle · 12 shared references 2013Corporate Governance And Earnings Management: A Survey Of Literaturearticle · 11 shared references 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Teststhesis · 10 shared references 2011El impacto de la crisis en la manipulación contablearticle · 10 shared references 2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flowsarticle · 9 shared references

Details

Year2005

Typepreprint

Published2005-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations19

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.701525

openalex_workW2265236010

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