search query: @author Lee, J. / total: 57
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| Author: | Cheung, J. Kim, J. Lee, J. |
| Title: | The impact of institutional characteristics on return-earnings associations in Japan |
| Journal: | International Journal of Accounting
1999 : VOL. 34:4, p. 571-596 |
| Index terms: | ACCOUNTING JAPAN INTERNATIONAL |
| Language: | eng |
| Abstract: | In this paper, the authors report the result of investigation into the impact of institutional characteristics on return-earnings associations in Japan. It is found that the strength of return-earnings associations in Japan is inversely affected by the extent to which a firm's shares are cross-held, the degree of a firm's holding of real estate assets relative to other assets, the amount of a firm's investment in equities of other firms, and the degree of a firm's reliance on debt financing, while it is positively affected by the extent to which a firm's shares are owned by foreign investors. |
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