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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/72404

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Title:	Japanese Firms’ Real Activities Earnings Management to Avoid Losses
Authors:	潘健民 Pan, Chien-Min Kevin
Contributors:	會計系
Keywords:	Accruals;Cash Flow from Operations (CFO);Discretionary Expenses;Production Costs;Earnings Management
Date:	2009-02
Issue Date:	2014-12-26 17:11:26 (UTC+8)
Abstract:	This paper investigates if Japanese firms that report small positive profits participate in earnings management through real activities manipulation to avoid reporting losses. The evidence indicates that these firms upwardly manage earnings by cutting discretionary expenses and overproducing. Meanwhile, the findings also suggest that they simultaneously record income-decreasing accruals, suggesting that firms reporting small positive profits have a stronger incentive to avoid reporting losses.
Relation:	Journal of Management Accounting, Japan, 17(1), 3-23
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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