Titlebook: International Perspectives on Accounting and Corporate Behavior; Kunio Ito,Makoto Nakano Book 2014 Springer Japan 2014 Accounting conserva

Charade

Shoichi Tsumurayarmation, and have different concerns, expectations and political stances. This diversity affects the development and implementation of the information systems that increasingly support interorganizational information exchange. This chapter introduces an interpretive, iterative approach to the identi

Paleontology

阻挠

Amplify

The Effect of Accounting Conservatism on Corporate Investment Behaviorservatism forces managers to recognize the loss resulting from an investment project on a timely basis. When risk-averse managers are aware that their reputation and compensation are affected adversely by recognizing the loss resulting from project failure, they are less likely to undertake the proj

灌溉

Matching Expenses with Revenues Around the Worlde correlation between revenue and expense has declined around the world, especially in English Speaking countries. Meanwhile, it has not necessarily decreased in the Far East countries and Western Europe countries. In addition, I investigate the relation between earnings smoothness and matching, bas

aristocracy

sigmoid-colon

Accounting Policy Choice for Negative Goodwillortization period reflects the management’s perception of the future outlook. The analysis results suggest that the management chooses a shorter amortization period when the case resulting in negative goodwill is relief-oriented and a longer amortization period when the transaction is under common c

definition

Fair Value Accounting of Pension Liabilities and Discretionary Behavioraim of this chapter is to clarify the amount of discretion in management’s choice and the factors influencing it. The situation is examined in which the amortization period for prior service costs is set shorter than that for actuarial gains and losses. The results are summarized as follows. (1) The

安抚

The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Piereover, studies have argued that current-period accounting income tends to be viewed as the pie for stakeholder payouts in countries with stakeholder governance and that, because of the payout preferences of stakeholders, managers tend to reduce income volatility in these countries, either by using

Barrister

Ex-post Information Value of Risk Disclosureshing information security governance. In order to achieve this goal, we conducted three analyses. First, we focus on companies that disclosed information security risks in the “Business Risk etc.” section in their financial statements and examine how differently stock markets evaluate such companie