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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/72404


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    题名: Japanese Firms’ Real Activities Earnings Management to Avoid Losses
    作者: 潘健民
    Pan, Chien-Min Kevin
    贡献者: 會計系
    关键词: Accruals;Cash Flow from Operations (CFO);Discretionary Expenses;Production Costs;Earnings Management
    日期: 2009-02
    上传时间: 2014-12-26 17:11:26 (UTC+8)
    摘要: 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.
    關聯: Journal of Management Accounting, Japan, 17(1), 3-23
    数据类型: article
    显示于类别:[會計學系] 期刊論文

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