International Perspectives on Accounting and Corporate Behavior
Editor
- Kunio Ito(Hitotsubashi University)Makoto Nakano(Hitotsubashi University)
Abstract
Individual chapters are listed in the "Chapters" tab
Suggested Citation
DOI: 10.1007/978-4-431-54792-1
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Citations
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Cited by:
- Keishi Fujiyama, 2016. "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Apr 2018.
- KOCHIYAMA, Takuma & 河内山, 拓磨 & SEKI, Koreyoshi, 2017. "Discretion in the Deferred Tax Valuation Allowance and Its Impact on Firms' Dividend Payouts," Working Paper Series 209, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
Book Chapters
The following chapters of this book are listed in IDEAS- Kunio Ito, 2014. "Framework and Overview," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 1-25, Springer.
- Yusuke Takasu & Makoto Nakano, 2014. "What Do Smoothed Earnings Tell Us About the Future?," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 29-57, Springer.
- Souhei Ishida & Kunio Ito, 2014. "The Effect of Accounting Conservatism on Corporate Investment Behavior," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 59-80, Springer.
- Tetsuyuki Kagaya, 2014. "Matching Expenses with Revenues Around the World," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 81-106, Springer.
- Kunio Ito & Takuma Kochiyama, 2014. "Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 107-125, Springer.
- Yukari Takahashi, 2014. "Accounting Policy Choice for Negative Goodwill," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 127-142, Springer.
- Shigeaki Sawada, 2014. "Fair Value Accounting of Pension Liabilities and Discretionary Behavior," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 143-160, Springer.
- Keishi Fujiyama, 2014. "The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 161-186, Springer.
- Kunio Ito & Tetsuyuki Kagaya & Hyonok Kim, 2014. "Ex-post Information Value of Risk Disclosure," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 189-222, Springer.
- Hyonok Kim, 2014. "The Effects of Risk Disclosure on Evaluation of Management Forecast Revisions," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 223-246, Springer.
- Yuki Tanaka, 2014. "The Effect of Continuous Disclosure of Environmental Report," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 247-259, Springer.
- Mikiharu Noma, 2014. "Analyst Herding Around Management Forecasts," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 261-283, Springer.
- Tomohiro Suzuki, 2014. "Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 285-309, Springer.
- Shoichi Tsumuraya, 2014. "Effects of Biased Earnings Forecasts: Comparative Study of Earnings Forecasts Disclosures by US and Japanese Firms," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 311-330, Springer.
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