International Perspectives on Accounting and Corporate Behavior

Edited by Kunio Ito () and Makoto Nakano ()

in Advances in Japanese Business and Economics from Springer, currently edited by Ryuzo Sato

Date: 2014
Edition: 2014
ISBN: 978-4-431-54792-1
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Chapters in this book:

Framework and Overview

Kunio Ito

What Do Smoothed Earnings Tell Us About the Future?

Yusuke Takasu and Makoto Nakano

The Effect of Accounting Conservatism on Corporate Investment Behavior

Souhei Ishida and Kunio Ito

Matching Expenses with Revenues Around the World

Tetsuyuki Kagaya

Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan

Kunio Ito and Takuma Kochiyama

Accounting Policy Choice for Negative Goodwill

Yukari Takahashi

Fair Value Accounting of Pension Liabilities and Discretionary Behavior

Shigeaki Sawada

The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan

Keishi Fujiyama

Ex-post Information Value of Risk Disclosure

Kunio Ito, Tetsuyuki Kagaya and Hyonok Kim

The Effects of Risk Disclosure on Evaluation of Management Forecast Revisions

Hyonok Kim

The Effect of Continuous Disclosure of Environmental Report

Yuki Tanaka

Analyst Herding Around Management Forecasts

Mikiharu Noma

Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change

Tomohiro Suzuki

Effects of Biased Earnings Forecasts: Comparative Study of Earnings Forecasts Disclosures by US and Japanese Firms

Shoichi Tsumuraya

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DOI: 10.1007/978-4-431-54792-1

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