search query: @journal_id 1749 / total: 57
reference: 15 / 57
Author: | Shuto, A. |
Title: | Earnings management to exceed the threshold: A comparative analysis of consolidated and parent-only earnings |
Journal: | Journal of international financial management & accounting
2009 : AUTUMN, VOL. 20:3, p. 199-239 |
Index terms: | accounting finance earnings executives companies valuation Asia Japan |
Language: | eng |
Abstract: | This paper explores whether consolidated earnings (henceforth as: erngs.) are managed to a greater extent than parent-only (here as: p-o.) erngs. or vice versa in aiming to exceed the threshold in Japanese firms. It is found that erngs. management to avoid erngs. decreases is more pronounced in p-o. erngs. for the period from 1980 to 1999. Among others, it is also found that the management of p-o. erngs. has been less pervasive following the introduction of the new consolidated reporting system in Mar, 2000. |
SCIMA