Working Paper Series

From Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School
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253: Institutional investor cliques and their voice in Japan: A fact finding

Ryosuke Fujitani, Akitoshi Ito and Kiyonori Iwata

252: ビジネスケース：ロコンド: スタートアップ企業の競争優位の構築, Business Case: LOCONDO.inc: Building a Competitive Advantage for a Startup Company

将人 佐々木, Masato Sasaki, 和哉 塩澤 and Kazuya Shiozawa

250: 組織内における情報共有行動と情報専有行動にかかわる先行要因の検討, Antecedents of Information Sharing and Information Withholding in Organizations

宏承 高橋 and Hirotsugu Takahashi

248: その他包括利益が負債コストに与える影響, The Influence of Other Comprehensive Income on the Cost of Debt: Evidence from Japan

智大 鈴木, Tomohiro Suzuki, 惟美 積 and Koreyoshi Seki

245: ゴーイング・コンサーン開示が従業員のリストラに与える影響, The effect of management going concern disclosure on employee downsizing

勇歩 日下 and Yuho Kusaka

244: 経営者の自信過剰が利益平準化に及ぼす影響, Managerial Overconfidence and Income Smoothing

惟美 積, Koreyoshi Seki, 慎 塚原, Makoto Tsukahara, 康二 寺嶋 and Koji Terashima

242: 外部取締役が不良債権処理に与える影響の実証的再検討: 金融論と企業統治論，組織論の融合を目指して, An Empirical Reexamination of the Effect of Outside Directors on Non-Performing Loans: Towards the Synthesis of Finance, Corporate Governance, and Management Studies

周 渡辺 and Shu Watanabe

240: Peer Effects of Corporate Disclosure in Pandemic Era

Ryosuke Fujitani, Hyonok Kim and Kazuo Yamada

239: リキャップCB実施のアナウンスメント効果, Market Reaction to Announcement of “Recap CB” implementation

惟美 積, Koreyoshi Seki, 慎 塚原, Makoto Tsukahara, 康二 寺嶋 and Koji Terashima

238: COVID-19とディスクロージャー, COVID-19 and corporate disclosure in Japan: An early picture

鉉玉 金, Hyonok Kim, 涼佑 藤谷 and Ryosuke Fujitani

237: 収益認識基準変更の影響分析: 上場企業へのアンケート調査に基づいて, The Impact of Implementing the New Revenue Recognition Standards on the Corporate Practice: A Questionnaire Survey for Listed Companies in Japan

慎 塚原, Makoto Tsukahara, 亮介 中村, Ryosuke Nakamura, 康裕 小澤 and Michihiro Ozawa

236: 業績連動報酬契約における会計情報の利用実態, Accounting-Based Compensation Plans in Japan

亮介 中村 and Ryosuke Nakamura

234: A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan

Hyonok Kim, Hironori Fukukawa and James Routledge

233: リキャップCBを通じた資本調整行動とその決定要因, The Determinants of Recapitalization through Issuing Convertible Bond and Capital Structure Adjustment Behavior

慎 塚原, Makoto Tsukahara, 康二 寺嶋, Koji Terashima, 惟美 積 and Koreyoshi Seki

231: 財務報告頻度のリアル・エフェクト：企業投資に注目した四半期報告の政策評価, The bright side of frequent financial reporting

涼佑 藤谷 and Ryosuke Fujitani

230: Financial reporting frequency and external finance: Evidence from a quasi-natural experiment

Ryosuke Fujitani

229: Characteristics of Japanese Life Insurance Companies Disclosing Embedded Value

Makoto Tsukahara, Kazuhiro Nishiyama and Ryosuke Nakamura

225: これからの人事ポリシーとその機能性, HR Policies in Japanese Firms

幾多郎 江夏 and Ikutaro Enatsu

224: 経営者の在任期間と業績予想の正確度, Top Executive Tenure and Management Forecast Accuracy

惣平 石田 and Souhei Ishida

223: 経営者交代と業績予想情報, Top Executive Turnover and Management Forecast Information

惣平 石田, Souhei Ishida, 豊彦 蜂谷 and Toyohiko Hachiya

217: The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information

Jonghoon Kim, 鐘勲 金, Yuya Koga and 裕也 古賀

215: Market Overreaction to Bad News and Share Repurchase: Evidence from Japan

Yuji Shirabe and 勇二 調

214: 交渉研究における認知心理学的アプローチ, A Literature Review on Studies about Cognitive Biases of Negotiators

秀綱 佐々木 and Hidetsuna Sasaki

213: 会計利益属性のリアル・エフェクト:過大投資・過小投資の抑制, The real effects of accounting earnings attributes: Evidence from Japan

涼佑 藤谷 and Ryosuke Fujitani

211: K-IFRSの強制適用が情報の非対称性に与える影響, The Effects of Mandatory Adoption of K-IFRS on Information Asymmetry

鐘勲 金 and Jonghoon Kim

209: Discretion in the Deferred Tax Valuation Allowance and Its Impact on Firms' Dividend Payouts

Takuma Kochiyama, 拓磨 河内山 and Koreyoshi Seki

208: The Japanese photo shop industry and its adaptive process toward digitization

Koichiro Kodama and 公一郎 兒玉

207: 権力と責任の組織心理学: 社会的勢力感に関する知見の経営学的意義について, The Organizational Psychology of Power and Responsibility: A Review for Managerial Implications

秀綱 佐々木 and Hidetsuna Sasaki

206: 権力と選択: 社会的勢力感が不確実性下の意思決定に与える影響, Power and Risky Choice: The Effects of Sense of Social Power on Decision under Uncertainty

秀綱 佐々木 and Hidetsuna Sasaki