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Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2015

Persistent link: https://www.econbiz.de/10011309915

Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised July 30, 2016

Persistent link: https://www.econbiz.de/10011543819

Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised October 19, 2016

Persistent link: https://www.econbiz.de/10011612576

Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation : Empirical Evidence from Japan

Enomoto, Masahiro - 2017

since its passage, indicating that earnings management to avoid losses has decreased as a result. In Japan, the Financial …

Persistent link: https://www.econbiz.de/10012971524

Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards

Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81

Persistent link: https://www.econbiz.de/10011762040

Influencing factors on earnings management, empirical evidence from listed German and Austrian companies

Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86

Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...

Persistent link: https://www.econbiz.de/10011433999