Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/72394
DC Field | Value | Language |
---|---|---|
dc.contributor | 會計系 | en_US |
dc.creator | 潘健民 | zh_TW |
dc.creator | Pan, Chien-Min Kevin | en_US |
dc.date | 2014-03 | en_US |
dc.date.accessioned | 2014-12-26T09:03:02Z | - |
dc.date.available | 2014-12-26T09:03:02Z | - |
dc.date.issued | 2014-12-26T09:03:02Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/72394 | - |
dc.description.abstract | 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. | en_US |
dc.format.extent | 104 bytes | - |
dc.format.mimetype | text/html | - |
dc.language.iso | en_US | - |
dc.relation | Journal of Management Accounting, Japan, 22(1), 49-68 | en_US |
dc.subject | Accruals Management;Real Earnings Management;Extraordinary Items;Mark-to-market Accounting | en_US |
dc.title | How Japanese Firms Respond to Mark-to-Market Accounting: An Earnings Management Perspective | en_US |
dc.type | article | en |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.languageiso639-1 | en_US | - |
item.grantfulltext | restricted | - |
item.openairetype | article | - |
item.cerifentitytype | Publications | - |
item.fulltext | With Fulltext | - |
Appears in Collections: | 期刊論文 |
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