[图书][B] Earnings management

J Ronen - 2008 - Springer
Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

[PDF][PDF] OWNERSHIP STRUCTURE AND REAL EARNINGS MANAGEMENT: EVIDENCE FROM NIGERIA

SA Shittu, MO Oladejo, BW Amao - icanig.org
This study examines the effect of ownership structure on Real Earnings Management (REM)
of non-financial listed firms in Nigeria. Seventy-six (76) non-financial listed firms were …

Empirical research on the relationship between managerial ownership and earnings quality in China

Z Zhang, Z Wang - 2010 IEEE International Conference on …, 2010 - ieeexplore.ieee.org
In order to research the relationship between managerial ownership and earnings quality in
China, the article researches the financial data of Chinese listed firms by using the abnormal …

[PDF][PDF] Value Relevance of Earnings Information in Japan

T OBINATA - 2007 - cirje.eu-tokyo.ac.jp
The purpose of this paper is to confirm how international academicians evaluate the
Japanese accounting system. This paper surveys prior studies on the international …

[图书][B] 日本企業の利益情報の価値関連性: サーベイ: 世界から見た日本

大日方隆 - 2007 - merc.eu-tokyo.ac.jp
要約この論文の目的は, 世界の人々が日本の会計をどのように見ているのかを確認することである.
この論文では, 日本を含む国際比較の先行研究を対象にして, 利益情報の有用性 …