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"Discretionary Determination and Value Relevance of Accrual Expenses incurred by Nuclear Power Plant"(in Japanese)

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Table 3    Estimation of non-discretionary expenses
Table 4    Descriptive statistics of non-discretionary and discretionary expenses
Table 7  Relation between earnings and discretionary accruals related to nuclear power plant (SUR estimation)  Estimation  Model Independent Variable D_DCC D_TREC DOWN D2 PROVADJOP Chi-square [p-value] Equality Test (1) Regression D_DCC  - 0.0337  (- 2.89)
Table 7  Relation between earnings and discretionary accruals related to nuclear power plant (continued)  Estimation  Model Independent Variable D_DCC D_TREC DOWN D2 PROVADJOP Chi-square [p-value] Equality Test (9) Year_Med D_DCC  0.0269  (3.10)  [0.002]
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