haku: @author Cheung, J. / yhteensä: 3
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| Tekijä: | Cheung, J. Kim, J. Lee, J. |
| Otsikko: | The impact of institutional characteristics on return-earnings associations in Japan |
| Lehti: | International Journal of Accounting
1999 : VOL. 34:4, p. 571-596 |
| Asiasana: | ACCOUNTING JAPAN INTERNATIONAL |
| Kieli: | eng |
| Tiivistelmä: | 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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