Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan
نویسندگان
چکیده
منابع مشابه
Accrual Based Earnings Management, Real Transactions Manipulation and Expectations Management: U.S. and International Evidence
Managers face a number of incentives to report earnings that meet or exceed the consensus analyst forecast. If a firm’s results of operations are not sufficient to meet the analysts’ expectations for a given period, the manager may 1) use accrual based earnings management techniques or 2) structure actual transactions to achieve the desired financial reporting result. Additionally, the manager ...
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ژورنال
عنوان ژورنال: The Japanese Accounting Review
سال: 2015
ISSN: 2185-4785,2185-4793
DOI: 10.11640/tjar.5.2015.02