| 书目名称 | International Perspectives on Accounting and Corporate Behavior |
| 编辑 | Kunio Ito,Makoto Nakano |
| 视频video | |
| 概述 | The first empirical research book from Japan based on the “new institutional accounting” approach.Investigates the differences of IFRS and local accounting standards from the viewpoint of earnings pro |
| 丛书名称 | Advances in Japanese Business and Economics |
| 图书封面 |  |
| 描述 | Despite 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. |
| 出版日期 | Book 2014 |
| 关键词 | Accounting conservatism; Accounting standards; Earnings property; Management forecast; New institutional |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-4-431-54792-1 |
| isbn_softcover | 978-4-431-56230-6 |
| isbn_ebook | 978-4-431-54792-1Series ISSN 2197-8859 Series E-ISSN 2197-8867 |
| issn_series | 2197-8859 |
| copyright | Springer Japan 2014 |
发表于 2025-3-21 18:45:10
