Šw‰ïlogo

“ú–{Œo‰cà–±Œ¤‹†Šw‰ï@“Œ“ú–{•”‰ï@2014

“úŽž@2014”N3ŒŽ14“ú(‹à)@13:30`iŽó•t13F00`j

‰ïê@êC‘åŠw_“cƒLƒƒƒ“ƒpƒX@7†ŠÙ731‹³ŽºyMAPz

@@@@u_•Û’¬‰wvi’n‰º“S”¼‘ –åüC“s‰cŽO“cüC“s‰cVhüj‚æ‚è“k•à3•ª

@@@@u…“¹‹´‰wviJR’†‰›E‘•üj‚æ‚è“k•à7•ª

‘å‰ïŽQ‰Á”ï@1,000‰~C@§e‰ï”ï@3,000‰~



Œ¤‹†•ñ i•ñ40•ªCƒRƒƒ“ƒgE“¢˜_20•ªjFŽi‰ï@âŒûK—YŽ iêC‘åŠwj

‘æˆê•ñ i13F30`14F30j

•ñŽÒ@’r“c’¼ŽjŽ i“Œ‹žH‹Æ‘åŠwj

˜_‘è@@ ŠyŠÏ“I‚È“ŠŽ‘‰Æ‚ÆIPOŒã‚Ì’·ŠúŠ”‰¿ƒpƒtƒH[ƒ}ƒ“ƒX@FMiller(1977)‰¼à‚ÌŒŸØ

“¢˜_ŽÒ@‹Ú“c•q•vŽ iÂŽRŠw‰@‘åŠwj



‘æ“ñ•ñ i14F40`15F40j

•ñŽÒ@“nç²—²•FŽ iêC‘åŠwj

˜_‘è@@ “ú–{‚̃ƒKƒoƒ“ƒN‚̃Oƒ[ƒoƒ‹í—ª‚̕ω»

“¢˜_ŽÒ@r–ì‰ëŽiŽ i¬æü‘åŠwj



‘æŽO•ñ i15:50`16:50j

•ñŽÒ@‹v•Û“cŒhˆêŽ i’†‰›‘åŠwjC’|Œ´‹ÏŽ i‘ˆî“c‘åŠwj‘¼

˜_‘è@@ Accrual-Based and Real Activities Based Earnings Management Behavior
of Family Firms in Japan

“¢˜_ŽÒ@–I’J–L•FŽ iˆê‹´‘åŠwj

§e‰ï i17F00`19F00jF_“cƒLƒƒƒ“ƒpƒX1†ŠÙ@15ŠKu•ñ‰¶‚ÌŠÔv




JFAlogo