Details about Keishi Fujiyama

Access statistics for papers by Keishi Fujiyama.

Last updated 2024-05-09. Update your information in the RePEc Author Service.

Short-id: pfu178

Working Papers

2022

1. Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. Firms: Evidence from Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2021

2. Incorporating Piecewi se-linear Variables into an Empirical Model of Non-current Asset Impairment Timeliness
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2018

3. Asset Impairment Accounting Decisions and Employee Downsizing in Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
4. Dynamics of Standard Setter's Translation: 'Goodwill' in Japanese GAAP
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
5. The Effect of Voluntary IFRS Adoption on Information Asymmetry: Evidence from Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2017

6. Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

Journal Articles

2024

1. Employment protection, corporate governance, and labor productivity around the World
   Journal of International Financial Markets, Institutions and Money, 2024, 92, (C)
2. The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan
   Research in International Business and Finance, 2024, 69, (C)

2014

3. QUARTERLY EARNINGS MANAGEMENT AROUND THE WORLD: LOSS AVOIDANCE OR EARNINGS DECREASE AVOIDANCE?
   Hitotsubashi Journal of commerce and management, 2014, 48, (1), 1-30

Chapters

2014

1. The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan
   Springer View citations (2)