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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/72404
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/72404

    Title: Japanese Firms’ Real Activities Earnings Management to Avoid Losses
    Authors: 潘健民
    Pan, Chien-Min Kevin
    Contributors: 會計系
    Keywords: Accruals;Cash Flow from Operations (CFO);Discretionary Expenses;Production Costs;Earnings Management
    Date: 2009-02
    Issue Date: 2014-12-26 17:11:26 (UTC+8)
    Abstract: This paper investigates if Japanese firms that report small positive profits participate in earnings management through real activities manipulation to avoid reporting losses. The evidence indicates that these firms upwardly manage earnings by cutting discretionary expenses and overproducing. Meanwhile, the findings also suggest that they simultaneously record income-decreasing accruals, suggesting that firms reporting small positive profits have a stronger incentive to avoid reporting losses.
    Relation: Journal of Management Accounting, Japan, 17(1), 3-23
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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