利益調整行動と利益目標の達成圧力 : 期中における利益調整手段としてのR&D費用削減に関する実証研究
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- Material Type
- 記事
- Author/Editor
- 安酸 建二緒方 勇
- Alternative Title
- Earnings management under pressure to attain an earnings benchmark : Do managers cut R&D expenditure to achieve an earnings benchmark during an accounting period?
- Periodical title
- 管理会計学 = The journal of management accounting, Japan : 日本管理会計学会誌 : 経営管理のための総合雑誌 / 日本管理会計学会 編
- No. or year of volume/issue
- 20(1):2012
- Volume
- 20
- Issue
- 1
- Pages
- 3-21