Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings
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References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Keishi Fujiyama & Makoto Kuroki, 2017. "Employee Downsizing and Accounting Choices: Evidence from Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
- Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
- Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
- Chen, Shaw K. & Lin, Bing-Xuan & Wang, Yaping & Wu, Liansheng, 2010. "The frequency and magnitude of earnings management: Time-series and multi-threshold comparisons," International Review of Economics & Finance, Elsevier, vol. 19(4), pages 671-685, October.
More about this item
KeywordsEarnings management; Earnings distribution; Accounting regulation; Consolidated earnings; Parent-only earnings;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-07-30 (Accounting & Auditing)
- NEP-ALL-2008-07-30 (All new papers)
- NEP-LAB-2008-07-30 (Labour Economics)
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