The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan
Akinobu Shuto and Takuya Iwasaki
| Year of publication: |
2015
|
|---|---|
| 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
|
| Subject: | earnings distribution | institutional factors | tax cost | bank dependence | earnings management | Japan | Bilanzpolitik | Accounting policy | Einkommensverteilung | Income distribution | Schätzung | Estimation | Bank | Institutionenökonomik | Institutional economics | Lohn | Wages |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011303031