How do insiders and outsiders affect most Japanese CEOs’ profit manipulation?

Kazuhiko Kobori
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Kazuhiko Kobori: Department of Japanese, Wenzao Ursuline University of Languages, Kaohsiung, Taiwan (R.O.C)

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 6, 108-113

Abstract: 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. Key Words: Earnings Management, Insiders, Outsiders

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:9:y:2020:i:6:p:108-113

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