Earnings management in Japanese companies

International Journal of Accounting

Volumn 33, Issue 3, 1998, Pages 313-334

  Darrough, Masako N ^b   Pourjalali, Hamid ^a   Saudagaran, Shahrokh ^c  

^a UNIVERSITY OF HAWAII   (United States)

^b UNIVERSITY OF CALIFORNIA   (United States)

^c SANTA CLARA UNIVERSITY   (United States)

Author keywords

Cross cultural; Earnings management; International accounting; Japanese accounting

Indexed keywords

EID: 0037952094     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90034-6     Document Type: Article

References (5)

1. Aono, J. Y. and C. F. Eakin, 1996. "Tax Conformity and Accounting Choice: Evidence from Japanese Firms." Working paper, University of Hawaii at Manoa.
2. Azariadis, C. and J. E. Stiglitz, 1983. "Implicit Contracts and Fixed Price Equilibria," Quarterly Journal of Economics, 98: 1-22 (supplement).
3. Choi, F. D. S. and K. Hiramatsu, 1987. Accounting and Financial Reporting in Japan. Van Nostrand Reinhold, Berkshire, England.
4. DeAngelo, L. E., 1988. "Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests," Journal of Accounting & Economics, 10: 3-36.
5. Dechow, P., R. Sloan and A. Sweeney, 1995. "Detecting Earnings Management," Accounting Review, 193-225.