Ownership structure and the pricing of discretionary accruals in Japan

Journal of International Accounting, Auditing and Taxation

Volumn 12, Issue 3, 2004, Pages 1-20

  Chung, Richard ^a   Ho, Sandra ^a   Kim, Jeong Bon ^a  

^a HONG KONG POLYTECHNIC UNIVERSITY   (Hong Kong)

Author keywords

Cross business shareholding; Discretionary accruals; Foreign shareholding; Negative earnings

Indexed keywords

EID: 3442898879     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2004.02.003     Document Type: Article

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