Accrual-based and real activities based earnings management behavior of family firms in Japan
Tai-Yuan Chen, Zhaoyang Gu, Keiichi Kubota, Hitoshi Takehara
| Year of publication: |
2015
|
|---|---|
| Authors: | Chen, Tai-Yuan ; Gu, Zhaoyang ; Kubota, Keiichi ; Takehara, Hitoshi |
| Published in: |
The Japanese accounting review : TJAR. - Kobe : RIEB, ISSN 2185-4785, ZDB-ID 2655755-1. - Vol. 5.2015, p. 21-47
|
| Subject: | Earnings Quality | Founding Family | CEO | Abnormal Accruals | Overproduction | Bilanzpolitik | Accounting policy | Familienunternehmen | Family business | Japan | Führungskräfte | Managers | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.11640/tjar.5.2015.02 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012291990