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The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan

Author

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  • Akinobu Shuto

    (Research Institute for Economics & Business Administration (RIEB), Kobe University, Japan)

  • Takuya Iwasaki

    (Faculty of Commerce, Kansai University, Japan)

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:kob:dpaper:dp2013-32
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    References listed on IDEAS

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    9. Akinobu Shuto, 2005. "Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings," Discussion Paper Series 224, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2008.
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    19. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    20. Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
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    22. Ali, A & Hwang, LS, 2000. "Country-specific factors related to financial reporting and the value relevance of accounting data," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 1-21.
    23. Guenther, David A. & Young, Danqing, 2000. "The association between financial accounting measures and real economic activity: a multinational study," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 53-72, February.
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    28. Bushman, Robert M. & Piotroski, Joseph D., 2006. "Financial reporting incentives for conservative accounting: The influence of legal and political institutions," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 107-148, October.
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    Cited by:

    1. Hsihui Chang & Souhei Ishida & Takuma Kochiyama, 2018. "Evaluation of Managerial Ability in the Japanese Setting," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 8, pages 1-22, December.
    2. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    3. Takuma Kochiyama & Ryosuke Nakamura, 2021. "Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 305-334, March.
    4. Ishida, Souhei & Kochiyama, Takuma, 2020. "ISS’s Proxy Voting Guidelines and ROE Management," Working Paper Series 235, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.

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    More about this item

    Keywords

    Earnings distribution; Institutional factors; Tax cost; Bank dependence; earnings management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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