SESSION 2(B): Earnings Management
Moderator: Rishma Vedd, California State University, Northridge, U.S.A
RANDOMIZED INSPECTION AND ACCOUNTING INFORMATION QUALITY: A TEMPORARY VICTORY IN THE “CAT-AND-MOUSE GAME”
- Yucheng Huang, University of Macau, China
- Kang Wang, Changjiang Securities, Department of Credit Business, China
- Rubin Hao, University of Macau, China
WHERE THERE’S SMOKE, THERE’S FIRE: THE RELATIONSHIP BETWEEN THE TONE OF Q&A SESSIONS IN EARNINGS ANNOUNCEMENT MEETINGS AND MANAGEMENT FORECAST REVISIONS
- Bishan Wang, Waseda University, Japan
- Xiaoyue Zhang, Waseda University, Japan
- Masashi Okumura, Waseda University, Japan
DO THE QUALITY OF EARNINGS AND FOREIGN NON-BLOCKHOLDERS MITIGATE LABOR INVESTMENT INEFFICIENCY CAUSED BY THE JAPANESE STICKY LABOR MARKET?
- Hiroshi Ohnuma, Chuo University, Japan
- Takehide Ishiguro, Okayama University, Japan
- Kento Fujita, Niigata University, Japan