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https://ah.lib.nccu.edu.tw/handle/140.119/72404
題名: | Japanese Firms’ Real Activities Earnings Management to Avoid Losses | 作者: | 潘健民 Pan, Chien-Min Kevin |
貢獻者: | 會計系 | 關鍵詞: | Accruals;Cash Flow from Operations (CFO);Discretionary Expenses;Production Costs;Earnings Management | 日期: | Feb-2009 | 上傳時間: | 26-Dec-2014 | 摘要: | This paper investigates if Japanese firms that report small positive profits participate in earnings management through real activities manipulation to avoid reporting losses. The evidence indicates that these firms upwardly manage earnings by cutting discretionary expenses and overproducing. Meanwhile, the findings also suggest that they simultaneously record income-decreasing accruals, suggesting that firms reporting small positive profits have a stronger incentive to avoid reporting losses. | 關聯: | Journal of Management Accounting, Japan, 17(1), 3-23 | 資料類型: | article |
Appears in Collections: | 期刊論文 |
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