The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan
Year of publication: |
2015
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Authors: | Shuto, Akinobu ; Iwasaki, Takuya |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 30.2015, 3, p. 283-317
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Subject: | earnings distribution | institutional factors | tax cost | bank dependence | earnings management | Japan | Steuer | Tax | Bilanzpolitik | Accounting policy | Gewinnverwendung | Profit appropriation | Hausbank | Relationship lending | Gewinn | Profit |
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