Stable shareholdings, the decision horizon problem and earnings smoothing
Year of publication: |
2014
|
---|---|
Authors: | Shuto, Akinobu ; Iwasaki, Takuya |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 41.2014, 9/10, p. 1212-1242
|
Subject: | stable shareholdings | earnings smoothing | horizon problem | myopic problem | Eigentümerstruktur | Ownership structure | Shareholder Value | Shareholder value | Bilanzpolitik | Accounting policy | Theorie | Theory | Aktionäre | Shareholders |
-
Cobb, J. Adam, (2019)
-
Tunneling through allies : affiliated shareholders, insider trading, and monitoring failure
Cheng, Minying, (2020)
-
CEO shareholdings and earnings manipulation : a behavioral explanation
Petrou, Andreas P., (2016)
- More ...
-
The role of accounting conservatism in executive compensation contracts
Iwasaki, Takuya, (2018)
-
Stable shareholdings, the decision horizon problem, and patterns of earnings management
Shuto, Akinobu, (2012)
-
Excess executive compensation and the demand for accounting conservatism
Iwasaki, Takuya, (2012)
- More ...