Earnings management to achieve industry-average profitability in Japan
Tomoyasu Yamaguchi
| Year of publication: |
2022
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|---|---|
| Authors: | Yamaguchi, Tomoyasu |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 29.2022, 2, p. 402-431
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| Subject: | Accrual-based earnings management | earnings benchmark | industry competition | real earnings management | relative performance evaluation | Japan | Bilanzpolitik | Accounting policy | Gewinn | Profit |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2020.1726188 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166582