Earnings management to exceed the threshold : a comparative analysis of consolidated and parent-only earnings
Year of publication: |
2009
|
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Authors: | Shuto, Akinobu |
Published in: |
Journal of international financial management and accounting. - Oxford : Blackwell, ISSN 0954-1314, ZDB-ID 1052485-X. - Vol. 20.2009, 3, p. 199-239
|
Subject: | Bilanzpolitik | Accounting policy | Konzernabschluss | Consolidated financial statements | Bilanzrecht | Accounting law | Japan | 1980-2000 |
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