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| Author: | Blaine, M. |
| Title: | Do Japanese firms smooth their financial results? |
| Journal: | Journal of Asia-Pacific Business
1996 : VOL. 2:1, p. 21-50 |
| Index terms: | ASIA JAPAN FINANCE |
| Language: | eng |
| Abstract: | This paper attempts to determine whether Japanese companies "smooth" (i.e., reduce variations in) their financial results. It has three major objectives: 1) to establish a "motive" which explains why Japanese firms might wish to "smooth" their financial results, (2) to identify specific techniques or practices which allow Japanese firms to control their reported results, and (3) to demonstrate that the performance of Japanese firms is indeed less volatile than the performance of similar companies in other countries. |
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