Influence of managerial ethical values on perceived earnings quality: evidence from Japan / Masumi Nakashima

This paper explores whether managerial ethical values and incentives/ pressures affect perceived earnings quality through structural equation modeling based on responses provided by chief financial officers (CFOs) of public firms in Japan. This study develops the research framework by applying the T...

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主要作者: Nakashima, Masumi
格式: Article
语言:English
出版: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
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在线阅读:https://ir.uitm.edu.my/id/eprint/89311/1/89311.pdf
https://ir.uitm.edu.my/id/eprint/89311/
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