Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/72404
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 | 2009-02 | en_US |
dc.date.accessioned | 2014-12-26T09:11:26Z | - |
dc.date.available | 2014-12-26T09:11:26Z | - |
dc.date.issued | 2014-12-26T09:11:26Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/72404 | - |
dc.description.abstract | 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. | en_US |
dc.format.extent | 2022596 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | en_US | - |
dc.relation | Journal of Management Accounting, Japan, 17(1), 3-23 | en_US |
dc.subject | Accruals;Cash Flow from Operations (CFO);Discretionary Expenses;Production Costs;Earnings Management | en_US |
dc.title | Japanese Firms’ Real Activities Earnings Management to Avoid Losses | en_US |
dc.type | article | en |
item.cerifentitytype | Publications | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.languageiso639-1 | en_US | - |
item.grantfulltext | restricted | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
Appears in Collections: | 期刊論文 |
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