IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v9y2020i6p108-113.html
   My bibliography  Save this article

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

Author

Listed:
  • Kazuhiko Kobori

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

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

Suggested Citation

  • Kazuhiko Kobori, 2020. "How do insiders and outsiders affect most Japanese CEOs’ profit manipulation?," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(6), pages 108-113, October.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:6:p:108-113
    DOI: 10.20525/ijrbs.v9i6.897
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/897/691
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v9i6.897
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v9i6.897?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Iwatsubo, Kentaro & Tonogi, Konomi, 2007. "Foreign Ownership and Firm Value―Identification through Heteroskedasticity―," Economic Review, Hitotsubashi University, vol. 58(1), pages 47-60, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. KOCHIYAMA, Takuma & NAKAMURA, Ryosuke, 2014. "Role, Structure, and Determinants of Debt Covenants: Evidence from Japan," Working Paper Series 187, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
    2. INOUE Kotaro & NARA Saori & YAMASAKI Takashi, 2013. "Are Japanese Acquisitions Efficient Investments?," Discussion papers 13085, Research Institute of Economy, Trade and Industry (RIETI).
    3. Hideaki Miyajima & Takaaki Hoda, 2015. "Ownership Structure and Corporate Governance: Has an Increase in Institutional Investors f Ownership Improved Business Performance?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 11(3), pages 361-394, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:9:y:2020:i:6:p:108-113. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.