000 04202nam a22005895i 4500
001 978-4-431-54792-1
003 DE-He213
005 20200420211747.0
007 cr nn 008mamaa
008 140228s2014 ja | s |||| 0|eng d
020 _a9784431547921
_9978-4-431-54792-1
024 7 _a10.1007/978-4-431-54792-1
_2doi
050 4 _aHF5601-5688
050 4 _aHF5667-5668.252
072 7 _aKF
_2bicssc
072 7 _aKFCM
_2bicssc
072 7 _aBUS001040
_2bisacsh
072 7 _aBUS001010
_2bisacsh
082 0 4 _a657
_223
245 1 0 _aInternational Perspectives on Accounting and Corporate Behavior
_h[electronic resource] /
_cedited by Kunio Ito, Makoto Nakano.
264 1 _aTokyo :
_bSpringer Japan :
_bImprint: Springer,
_c2014.
300 _aIX, 335 p. 46 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aAdvances in Japanese Business and Economics,
_x2197-8859 ;
_v6
505 0 _a1 Overview (Kunio Ito). Part 1 Earnings Attributes and Corporate Behavior -- 2 What do Smoothed Earnings Tell Us about the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior (Souhei Ishida and Kunio Ito) -- 4 Matching expenses with revenues around the world (Tetsuyuki Kagaya ) -- 5 Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior (Shigeaki Sawada) -- 8 The Influence of Informal Institutions on Impaired Asset Write-offs: Securing Future and Current Pies for Payouts in Japan (Keishi Fujiyama) -- 9 Ex-post information value of risk disclosure (Kunio Ito, Tetsuyuki Kagaya, and Hyonok Kim). Part 2 Disclosure and Enforcement -- 10 The effects of risk disclosure on evaluation of management forecast revisions (Hyonok Kim) -- 11 The Effect of Continuous Disclosure of Environmental Report (Yuki Tanaka) -- 12 Analyst Herding around Management Forecasts (Mikiharu Noma) -- 13 Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change (Tomohiro Suzuki) -- 14 Effects of Biased Earnings Forecasts: comparative study of earnings forecasts disclosures by US and Japanese firms (Shoichi Tsumuraya).
520 _aDespite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country's unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior, and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures, and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
650 0 _aBusiness.
650 0 _aManagement science.
650 0 _aAccounting.
650 0 _aBookkeeping.
650 0 _aTax accounting.
650 0 _aTax laws.
650 0 _aFinance.
650 1 4 _aBusiness and Management.
650 2 4 _aAccounting/Auditing.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aBusiness and Management, general.
650 2 4 _aFinance, general.
700 1 _aIto, Kunio.
_eeditor.
700 1 _aNakano, Makoto.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9784431547914
830 0 _aAdvances in Japanese Business and Economics,
_x2197-8859 ;
_v6
856 4 0 _uhttp://dx.doi.org/10.1007/978-4-431-54792-1
912 _aZDB-2-SBE
942 _cEBK
999 _c51033
_d51033