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Does downsizing really matter? : evidence from Japanese multinationals in the European manufacturing industry

Kawai, Norifumi - In: The international journal of human resource management 26 (2015) 4, pp. 501-519

Persistent link: https://www.econbiz.de/10010495005

Foreign ownership and real earnings management : evidence from Japan

Guo, Jun; Huang, Pinghsun; Zhang, Yan; Zhou, Nan - In: Journal of international accounting research 14 (2015) 2, pp. 185-213

Persistent link: https://www.econbiz.de/10011429471

Discussion of foreign ownership and real earnings management : evidence from Japan

Kim, Yongtae - In: Journal of international accounting research 14 (2015) 2, pp. 215-219

Persistent link: https://www.econbiz.de/10011429483

Foreign Ownership and Real Earnings Management : Evidence from Japan

Guo, Jun - 2015

Studying a sample of Japanese firms, we examine whether foreign investors exert a significant influence on earnings management through manipulation of real activities. We find that foreign investors play an independent role in restraining real earnings management, as captured by abnormal cash...

Persistent link: https://www.econbiz.de/10013036598