Earnings management in Japan.

• Main Authors: Seah, Wan Lin., Yap, Jasmine Aik Ha., Sim, Shi Lin.
• Other Authors: Low Buen Sin
• Format: Final Year Project
• Language: English
• Published: 2009
• Subjects: DRNTU::Business::Accounting::Reporting
• Online Access: http://hdl.handle.net/10356/15133
• Institution: Nanyang Technological University

We investigate how the companies under keiretsu manage their earnings compared to the non-keiretsu in the Japanese market during two periods, namely 1988-1997 and 1998-2007. Using the modified Jones model, which measures the management of reported earnings through discretionary accruals, this paper...