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https://ah.lib.nccu.edu.tw/handle/140.119/72394
題名: | How Japanese Firms Respond to Mark-to-Market Accounting: An Earnings Management Perspective | 作者: | 潘健民 Pan, Chien-Min Kevin |
貢獻者: | 會計系 | 關鍵詞: | Accruals Management;Real Earnings Management;Extraordinary Items;Mark-to-market Accounting | 日期: | Mar-2014 | 上傳時間: | 26-Dec-2014 | 摘要: | In this paper, I investigate how Japanese firms respond to mark-to-market accounting from an earnings management perspective. I hypothesize, and find evidence to show, that Japanese firms offset expenses occurring from income-decreasing extraordinary items through both accruals management and real earnings management. I also present evidence that firms with growth potential tend to manage earnings by using real earnings management. I also obtain evidence that, unlike manufacturing firms, nonmanufacturing firms tend to manage earnings upward by using overproduction. | 關聯: | Journal of Management Accounting, Japan, 22(1), 49-68 | 資料類型: | article |
Appears in Collections: | 期刊論文 |
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