The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan

Akinobu Shuto () and Takuya Iwasaki
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Takuya Iwasaki: Faculty of Commerce, Kansai University, Japan

No DP2013-32, Discussion Paper Series from Research Institute for Economics & Business Administration, Kobe University

Keywords: Earnings distribution; Institutional factors; Tax cost; Bank dependence; earnings management (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 66 pages
Date: 2013-10, Revised 2014-07
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Citations: View citations in EconPapers (4)

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