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Keywords: Japan
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Journal Articles
Rounding phenomenon in reported earnings and revenues: evidence from Japan
Available to Purchase
International Journal of Accounting and Information Management (2014) 22 (1): 68–79.
Published: 25 February 2014
.... The study also explores the changes of Japanese managers' rounding manipulation behavior since the asset bubble burst in 1990. Documentation of the structural changes in the lost decades in Japan can provide valuable lessons for other countries in similar situations. © Emerald Group Publishing Limited...
Journal Articles
Testing static tradeoff against pecking order models of capital structure in Japanese firms
Available to Purchase
International Journal of Accounting and Information Management (2007) 15 (2): 24–36.
Published: 31 May 2007
... the competing theories. © Emerald Group Publishing Limited 2007 Capital structure Japan Many empirical studies on corporate capital structure focus on testing the static tradeoff theory. However, in recent years, several analyses have shifted their concentration to testing the competitive...
