Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
Year of publication: |
2012-05
|
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Authors: | Enomoto, Masahiro ; Kimura, Fumihiko ; Yamaguchi, Tomoyasu |
Institutions: | Research Institute for Economics and Business Administration, Kobe University |
Subject: | Earnings management | Investor protection | Corporation law | Securities law | Regulation |
Extent: | application/pdf |
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Series: | Discussion Paper Series. - ISSN 1345-2207. |
Type of publication: | Book / Working Paper |
Notes: | Number DP2012-13 41 pages |
Classification: | G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; K22 - Corporation and Securities Law ; M41 - Accounting ; P4 - Other Economic Systems ; G38 - Government Policy and Regulation |
Source: |
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