An Empirical Study of Growth Opportunity and Earnings Management of Japanese Firms. An Empirical Study of Growth Opportunity and Earnings Management of Japanese Firms.

An Empirical Study of Growth Opportunity and Earnings Management of Japanese Firms‪.‬

Academy of Accounting and Financial Studies Journal 2006, Jan, 10, 1

Academy of Accounting and Financial Studies Journal
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Beschreibung des Verlags

ABSTRACT This paper examines the relationship between the level of investment opportunity sets and managers' accounting choices in Japanese firms from 1990 to 1998. Previously, studies of multinational American manufacturing and services firms found that, compared to low growth opportunity firms, high growth opportunity firms make accounting choices to reduce income and net worth.

GENRE
Business und Finanzen
ERSCHIENEN
2006
1. Januar
SPRACHE
EN
Englisch
UMFANG
35
Seiten
VERLAG
The DreamCatchers Group, LLC
GRÖSSE
306,4
 kB

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