How do insiders and outsiders affect most Japanese CEOs’ profit manipulation?
Keywords:Earnings Management, Insiders, Outsiders
This study investigates how insiders and outsiders affect the earnings management of CEOs by conducting a comparative analysis of insiders, trust banks, outsiders, and global investors. Interestingly, the holding shares of insiders and outsiders have opposite effects on CEOs’ opportunistic accounting behaviours.
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Copyright (c) 2020 Kazuhiko Kobori
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