Quarterly earnings management around the world : loss avoidance or earnings decrease avoidance?
Keishi Fujiyama, Tetsuyuki Kagaya, Tomohiro Suzuki and Yukari Takahashi
| Year of publication: |
2014
|
|---|---|
| Authors: | Fujiyama, Keishi ; Kagaya, Tetsuyuki ; Suzuki, Tomohiro ; Takahashi, Yukari |
| Published in: |
Hitotsubashi journal of commerce & management. - Tokyo : [Verlag nicht ermittelbar], ISSN 0018-2796, ZDB-ID 217482-0. - Vol. 48.2014, 1, p. 1-30
|
| Subject: | Quarterly earnings management | international comparison | earnings attributes | loss avoidance | earnings decrease avoidance | Bilanzpolitik | Accounting policy | Gewinn | Profit | Welt | World | Gewinnermittlung | Profit determination | Gewinnprognose | Earnings announcement | Lohn | Wages |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011285007