Rounding phenomenon in reported earnings and revenues : evidence from Japan
Daoping He; Liming Guan
| Year of publication: |
2014
|
|---|---|
| Authors: | He, Daoping ; Guan, Liming |
| Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 22.2014, 1, p. 68-79
|
| Subject: | Japan | Accounting | Earnings management | Structural change | Rounding phenomenon | Bilanzpolitik | Accounting policy | Gewinn | Profit | Strukturwandel |
| 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/10010337770