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:
- 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.
- 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.
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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