Work

Transitioning from a Bank-Based Toward an Equity-Outsider Financing System in Japan: The Impact on Income Smoothing Practice over 45 Years

Year: 2025

Type: article

Source: The International Journal of Accounting

DOI: 10.1142/s1094406025500088

Authors: Keishi Fujiyama, Sidney J. Gray, Yuya Koga

Institutions: Kobe University, The University of Sydney, Chuo University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: Murata Science Foundation, Japan Society for the Promotion of Science

Awards: 利害関係者と利益の質：ステークホルダー資本主義から株主資本主義へ向かう日本の分析, The influences of employees and customers/suppliers on income smoothing

OpenAlex ID: W4413815645

FWCI:

Cites: 102

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Related to: 10