| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 潘健民 | zh_TW |
| dc.creator (作者) | Pan, Chien-Min Kevin | en_US |
| dc.date (日期) | 2014-03 | en_US |
| dc.date.accessioned | 26-Dec-2014 17:03:02 (UTC+8) | - |
| dc.date.available | 26-Dec-2014 17:03:02 (UTC+8) | - |
| dc.date.issued (上傳時間) | 26-Dec-2014 17:03:02 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/72394 | - |
| dc.description.abstract (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. | en_US |
| dc.format.extent | 104 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Journal of Management Accounting, Japan, 22(1), 49-68 | en_US |
| dc.subject (關鍵詞) | Accruals Management;Real Earnings Management;Extraordinary Items;Mark-to-market Accounting | en_US |
| dc.title (題名) | How Japanese Firms Respond to Mark-to-Market Accounting: An Earnings Management Perspective | en_US |
| dc.type (資料類型) | article | en |
