Earnings management in Japanese companies

The International Journal of Accounting - Tập 33 - Trang 313-334 - 1998
Masako N. Darrough1, Hamid Pourjalali2, Shahrokh Saudagaran3
1University of California, Davis, USA
2University of Hawaii at Manoa USA
3Santa Clara University USA

Tài liệu tham khảo

Aono, 1996 Azariadis, 1983, Implicit Contracts and Fixed Price Equilibria, Quarterly Journal of Economics, 98, 1, 10.2307/1885373 Choi, 1987 DeAngelo, 1988, Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests, Journal of Accounting & Economics, 10, 3, 10.1016/0165-4101(88)90021-3 Dechow, 1995, Detecting Earnings Management, Accounting Review, 193 Dhaliwal, 1982, The Effect of Owner Versus Management Control on the Choices of Accounting Methods, Journal of Accounting and Economics, 4, 41, 10.1016/0165-4101(82)90005-2 Duke, 1990, An Experimental Examination of Debt Covenant Restrictions and Accounting-related Debt Proxies, Journal of Accounting & Economics, 12, 45, 10.1016/0165-4101(90)90041-2 Evans, 1994 Gerlach, 1992 Hagerman, 1979, Some Economic Determinants of Accounting Policy Choice, Journal of Accounting & Economics, 2, 142 Healy, 1985, The Effect of Bonus Schemes on Accounting Decisions, Journal of Accounting & Economics, 7, 85, 10.1016/0165-4101(85)90029-1 Hoshi, 1991, Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups, Quarterly Journal of Economics, 33, 10.2307/2937905 Hunt, 1985, Potential Determinants of Corporate Inventory Accounting Decisions, Journal of Accounting Research, 23, 448, 10.2307/2490820 Inoue, 1996, The Choice of Accounting Policy in Japan, Journal of International Financial Management and Accounting, 1, 10.1111/j.1467-646X.1996.tb00061.x Jones, 1991, Earnings Management during Import Relief Investigations, Journal of Accounting Research, 193, 10.2307/2491047 Kaplan, 1994, Appointments of Outsiders to Japanese Boards: Determinants and Implications for Managers, Journal of Financial Economics, 225, 10.1016/0304-405X(94)90025-6 Lowe, 1990, Shortcomings of Japanese Consolidated Financial Statements, Accounting Horizon, 4, 1 McKinnon, 1984, Application of Anglo-American Principles of Consolidation to Corporate Financial Disclosure in Japan, Abacus, 20, 16, 10.1111/j.1467-6281.1984.tb00189.x Mueller, 1994 Phan, 1996 Pourjalali, 1996 Press, 1990, Accounting-based Constraints in Public and Private Debt Agreements, Journal of Accounting and Economics, 13, 65, 10.1016/0165-4101(90)90042-3 Price, 1993 Scott, 1996 Shivakumar, 1996 Sohn, 1994, Social Knowledge as a Control System: A Proposition and Evidence from the Japanese FDI Behavior, Journal of International Business Studies, 295, 10.1057/palgrave.jibs.8490202 Watts, 1990, Positive Accounting Theory: A Ten Year Perspective, The Accounting Review, 65, 131 Zmijewski, 1981, An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice, Journal of Accounting and Economics, 4, 129, 10.1016/0165-4101(81)90010-0