An empirical examination of corporate myopic behavior: A comparison of Japanese and U.S. companies

International Journal of Accounting

Volumn 36, Issue 1, 2001, Pages 91-113

  Nagy, Albert L ^a   Neal, Terry L ^a  

^a NONE

Author keywords

Cross cultural; Discretionary accruals; Earnings management; Income smoothing; International accounting; Management myopia

Indexed keywords

EID: 2942640320     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(01)00087-5     Document Type: Article

References (4)

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3. Aoki, M. (1988). Information incentives and bargaining in the Japanese economy. Cambridge, United Kingdom: Cambridge Univ. Press.
4. Levinson, H. (1992). Keiretsu relations changing. Japan Times, 32 (32), 18 (August 10-16).