Strategic management forecasts and accounting choices : a case of employee downsizing in Japan
Year of publication: |
2020
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Authors: | Fujiyama, Keishi ; Kuroki, Makoto |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 19.2020, 3, p. 91-109
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Subject: | accounting conservatism | management forecast | employee downsizing | labor negotiation | Japan | Personalabbau | Downsizing (Staff) | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting |
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