He, Daoping; Guan, Liming - In: International Journal of Accounting and Information … 22 (2014), pp. 68-79
Purpose –The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly … listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese … finds that rounding manipulation is prevalent in the reporting of both earnings and revenues among the firms. The paper also …