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

Authors

DOI:

https://doi.org/10.20525/ijrbs.v9i6.897

Keywords:

Earnings Management, Insiders, Outsiders

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.

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Published

2020-10-27

How to Cite

Kobori, K. (2020). How do insiders and outsiders affect most Japanese CEOs’ profit manipulation?. International Journal of Research in Business and Social Science (2147- 4478), 9(6), 108–113. https://doi.org/10.20525/ijrbs.v9i6.897

Issue

Vol. 9 No. 6 (2020): October

Section

Special Topics in Financial Ecosystem

License

Copyright (c) 2020 Kazuhiko Kobori

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