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restatements of the condensed financial statements), and management forecast accuracy in Japan. The Japanese market provides a … the statements and, most likely, the earnings forecast, as well. Our results suggest that restatement firms are likely to …
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Corporate governance (CG) reformists typically presume better-governed companies are more transparent to investors. We focus on CG and transparency in Japan, where CG has been an ongoing issue. Using local ratings of Japanese companies' CG, and data on corporate disclosures and their associated...
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