| 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) | 2009-02 | en_US |
| dc.date.accessioned | 26-十二月-2014 17:11:26 (UTC+8) | - |
| dc.date.available | 26-十二月-2014 17:11:26 (UTC+8) | - |
| dc.date.issued (上傳時間) | 26-十二月-2014 17:11:26 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/72404 | - |
| dc.description.abstract (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. | en_US |
| dc.format.extent | 2022596 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Journal of Management Accounting, Japan, 17(1), 3-23 | en_US |
| dc.subject (關鍵詞) | Accruals;Cash Flow from Operations (CFO);Discretionary Expenses;Production Costs;Earnings Management | en_US |
| dc.title (題名) | Japanese Firms’ Real Activities Earnings Management to Avoid Losses | en_US |
| dc.type (資料類型) | article | en |
