{"id":"https://openalex.org/W2265236010","doi":"https://doi.org/10.2139/ssrn.701525","title":"Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan","display_name":"Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W2265236010","doi":"https://doi.org/10.2139/ssrn.701525","mag":"2265236010"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.701525","doi":"https://doi.org/10.2139/ssrn.701525","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.701525","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.701525","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071031748","display_name":"\u4e00\u5e78 \u9808\u7530","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I150744194","display_name":"Waseda University","ror":"https://ror.org/00ntfnx83","country_code":"JP","type":"education","lineage":["https://openalex.org/I150744194"]}],"countries":["JP"],"is_corresponding":true,"raw_author_name":"Kazuyuki Suda","raw_affiliation_strings":["Graduate School of Finance, Accounting and Law, Waseda University, 1-4-1 Nihonbashi, Chuo-ku, Tokyo 103-0027, Japan","Waseda University, Chuo-ku Nihonbashi, Tokyo, Japan","Graduate School of Finance, Accounting and Law, Waseda University","Waseda University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate School of Finance, Accounting and Law, Waseda University, 1-4-1 Nihonbashi, Chuo-ku, Tokyo 103-0027, Japan","institution_ids":["https://openalex.org/I150744194"]},{"raw_affiliation_string":"Waseda University, Chuo-ku Nihonbashi, Tokyo, Japan","institution_ids":["https://openalex.org/I150744194"]},{"raw_affiliation_string":"Graduate School of Finance, Accounting and Law, Waseda University","institution_ids":["https://openalex.org/I150744194"]},{"raw_affiliation_string":"Waseda University","institution_ids":["https://openalex.org/I150744194"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078933285","display_name":"Akinobu Shuto","orcid":"https://orcid.org/0000-0001-8992-4397","observed_orcids":["https://orcid.org/0000-0001-8992-4397"]},"institutions":[{"id":"https://openalex.org/I74801974","display_name":"The University of Tokyo","ror":"https://ror.org/057zh3y96","country_code":"JP","type":"education","lineage":["https://openalex.org/I74801974"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Akinobu Shuto","raw_affiliation_strings":["University of Tokyo - Graduate School of Economics, Hongo, 7-3-1, Bunkyo-ku, Tokyo, 1130033, Japan","University of Tokyo - Graduate School of Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Tokyo - Graduate School of Economics, Hongo, 7-3-1, Bunkyo-ku, Tokyo, 1130033, Japan","institution_ids":["https://openalex.org/I74801974"]},{"raw_affiliation_string":"University of Tokyo - Graduate School of Economics","institution_ids":["https://openalex.org/I74801974"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5071031748"],"corresponding_institution_ids":["https://openalex.org/I150744194"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/japanese-firms","display_name":"Japanese companies","score":0.8199999928474426},{"id":"https://openalex.org/keywords/wage-distribution","display_name":"wage distribution","score":0.597000002861023},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9629999995231628},{"id":"https://openalex.org/keywords/loss-avoidance","display_name":"loss avoidance","score":0.5849999785423279},{"id":"https://openalex.org/keywords/accounting-discretion","display_name":"accounting discretion","score":0.6299999952316284}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7435293197631836},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6344711780548096},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.5960102081298828},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.538223147392273},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5043169260025024},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.4661577641963959},{"id":"https://openalex.org/C147808555","wikidata":"https://www.wikidata.org/wiki/Q7233519","display_name":"Post-earnings-announcement drift","level":4,"score":0.4364498555660248},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35999563336372375},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.33406203985214233},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.701525","doi":"https://doi.org/10.2139/ssrn.701525","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.701525","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.701525","doi":"https://doi.org/10.2139/ssrn.701525","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.701525","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5699999928474426,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W145534145","https://openalex.org/W1603811794","https://openalex.org/W1707935632","https://openalex.org/W1971763123","https://openalex.org/W1986187321","https://openalex.org/W1988160226","https://openalex.org/W1991376402","https://openalex.org/W2027064974","https://openalex.org/W2030418145","https://openalex.org/W2044037991","https://openalex.org/W2047101657","https://openalex.org/W2048219031","https://openalex.org/W2058514143","https://openalex.org/W2062651224","https://openalex.org/W2067294622","https://openalex.org/W2076841108","https://openalex.org/W2077951714","https://openalex.org/W2090650059","https://openalex.org/W2093501993","https://openalex.org/W2096293840","https://openalex.org/W2124701251","https://openalex.org/W2132453464","https://openalex.org/W2137518948","https://openalex.org/W2170694901","https://openalex.org/W3121559110","https://openalex.org/W3121811967","https://openalex.org/W3122028149","https://openalex.org/W3123133930","https://openalex.org/W3123170733","https://openalex.org/W3123361187","https://openalex.org/W3124845653","https://openalex.org/W3151710994"],"related_works":["https://openalex.org/W2257351129","https://openalex.org/W1504234851","https://openalex.org/W3106945615","https://openalex.org/W7037110843","https://openalex.org/W3083236960","https://openalex.org/W3039024176","https://openalex.org/W2735535775","https://openalex.org/W2152621860","https://openalex.org/W81046352","https://openalex.org/W64058138"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}