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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/72394
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/72394

    Title: How Japanese Firms Respond to Mark-to-Market Accounting: An Earnings Management Perspective
    Authors: 潘健民
    Pan, Chien-Min Kevin
    Contributors: 會計系
    Keywords: Accruals Management;Real Earnings Management;Extraordinary Items;Mark-to-market Accounting
    Date: 2014-03
    Issue Date: 2014-12-26 17:03:02 (UTC+8)
    Abstract: In this paper, I investigate how Japanese firms respond to mark-to-market accounting from an earnings management perspective. I hypothesize, and find evidence to show, that Japanese firms offset expenses occurring from income-decreasing extraordinary items through both accruals management and real earnings management. I also present evidence that firms with growth potential tend to manage earnings by using real earnings management. I also obtain evidence that, unlike manufacturing firms, nonmanufacturing firms tend to manage earnings upward by using overproduction.
    Relation: Journal of Management Accounting, Japan, 22(1), 49-68
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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