Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-Only Earnings
Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-Only Earnings
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DOI：
10.1111/j.1467-646x.2009.01031.x
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发表时间：
2008-07
期刊：
影响因子：
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通讯作者：
Akinobu Shuto
中科院分区：
文献类型：
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作者：
Akinobu Shuto
本文探讨了日本企业为了超越这一门槛，是对合并收益的管理力度大于母公司收益，还是母公司收益的管理力度大于合并收益。分析表明，盈余管理，以避免盈余减少是更明显的，在1980年至1999年期间，只有母公司的收益。此外，它还表明，在2000年3月采用新的合并报告制度之后，只管理母公司收入的做法已不那么普遍。此外，本文提供的证据表明，合并盈余中的盈余管理增加后，2000年3月。这些结果表明，新的合并报告制度和原则可能会影响日本企业管理者的盈余管理行为。
This paper examines whether consolidated earnings are managed to a greater extent than parent-only earnings or vice versa in an attempt to exceed the threshold in Japanese firms. The analysis reveals that earnings management to avoid earnings decreases is more pronounced in parent-only earnings for the period 1980–1999. Further, it reveals that the management of parent-only earnings has been less pervasive following the introduction of the new consolidated reporting system in March 2000. In addition, this paper provides evidence suggesting that earnings management in consolidated earnings increased after March 2000. These results indicate that the new consolidated reporting system and principles might affect the earnings management behaviors of Japanese firm managers.