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Our data says that the document:

Keishi, Fujiyama ; Makoto, Kuroki ; Keishi, Fujiyama. (2017) Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan.
In: Discussion Paper Series. RePEc:kob:dpaper:dp2017-06.

Full description at Econpapers

cites:

Kimura, F. 2016. Consolidated Earnings Management in Consolidated Subsidiaries. Discussion Paper No. 120: Tohoku Management & Accounting Research Group, Tohoku University. In Japanese.

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