Do Japanese Firms Manage Earnings in Response to Tax Rate Reductions in the Late 1990s?
1990年代後半の税率引き下げに伴う経営者の裁量的行動

Hiroki Yamashita, Kazuhisa Otogawa
The Journal of Management Accounting, Japan  
doi:10.24747/jma.16.1_41 fatcat:45mst5kzfndf7ejk2xovd7pfei