How do Normative and Compliant CSR Affect the Earnings Quality of Japanese Firms?
Author:
Affiliation:
1. CUHK Business School, Chinese University of Hong Kong
2. Graduate School of Strategic Management, Chuo University
3. Graduate School of Business and Finance, Waseda University
Publisher
Research Institute for Economics and Business Administration - Kobe University
Link
https://www.jstage.jst.go.jp/article/tjar/7/2017/7_7.2017.01/_pdf
Reference32 articles.
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2. AOI, M., S. ASABA, K. KUBOTA, and H. TAKEHARA. 2015. Family firms, firm characteristics, and corporate social performance: A study of public firms in Japan. Journal of Family Business Management 5 (2): 192-217. 10.1108/JFBM-08-2013-0019
3. CHUNG, R., S. HO, and J-B. KIM. 2004. Ownership structure and the pricing of discretionary accruals in Japan. Journal of International Accounting, Auditing, and Taxation 13 (1): 1-20. 10.1016/j.intaccaudtax.2004.02.003
4. COHEN, D. A., A. DEY, and T. Z. LYS. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83 (3): 757-787. 10.2308/accr.2008.83.3.757
5. COHEN, D. A., and P. ZAROWIN. 2010. Accrual-based and real earnings management around seasoned equity offerings. Journal of Accounting and Economics 50 (1): 2-19. 10.1016/j.jacceco.2010.01.002
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