Does mandatory quarterly reporting induce managerial myopic behavior? : evidence from Japan
Year of publication: |
2023
|
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Authors: | Koga, Yuya ; Yamaguchi, Tomoyasu |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 56.2023, p. 1-11
|
Subject: | Financial reporting frequency | Foreign ownership | Japan | Managerial myopic behavior | Quarterly reporting | Real earnings management | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure |
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