Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan
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- Jean-François Casta & Olivier Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
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More about this item
KeywordsManagerial ownership; Accounting conservatism; Alignment effect; Entrenchment effect;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-09-13 (Accounting & Auditing)
- NEP-ALL-2008-09-13 (All new papers)
- NEP-BEC-2008-09-13 (Business Economics)
- NEP-CFN-2008-09-13 (Corporate Finance)
- NEP-CTA-2008-09-13 (Contract Theory & Applications)
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