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Full-Text Articles in Social and Behavioral Sciences
The Influence Of External Auditors, Capital Markets, And Main Banks On Earnings Manipulations: Evidence From Japan, Kazuhiko Kobori, Robert Hutchinson
The Influence Of External Auditors, Capital Markets, And Main Banks On Earnings Manipulations: Evidence From Japan, Kazuhiko Kobori, Robert Hutchinson
College of Business Publications
The present study investigates the influence of main industrial banks, capital markets, and international audit firms on earnings manipulations in Japan using a sample of firms listed on Japanese stock exchanges. A modified Jones model is used to measure earnings management using discretionary accruals as proxy, and the findings suggest that the main industrial banks continue to play a primary role in Japan’s system of corporate governance. However, global capital markets and international accounting standards may be slowly eroding this influence. This may have significant implications for international investors and policy makers as Japan continues through a protracted economic recession.
A Case Study Of Data In The Management Of Water Resources In The Gunnison River Basin, Colorado, Rhianna L. Williams
A Case Study Of Data In The Management Of Water Resources In The Gunnison River Basin, Colorado, Rhianna L. Williams
Dissertations, Master's Theses and Master's Reports - Open
In the American Southwest, a growing population combined with climate change induced weather pattern changes are creating growing conflict for uses of the over appropriated Colorado River System. Water managers use a variety of tools and data to make decisions at the local and regional level which will impact access for future users. The purpose of this study is to understand how water managers use data and knowledge to manage current and future access to water resources in a water scarce region. A case study of the Gunnison River Basin located within the larger Colorado River Basin was conducted over …