How do insiders and outsiders affect most Japanese CEOs’ profit manipulation?
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 accountin...
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| Format: | Article |
| Language: | English |
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Ümit Hacıoğlu
2020-10-01
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| Series: | International Journal of Research In Business and Social Science |
| Subjects: | |
| Online Access: | https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/897 |