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

muscle-fibers

The Effects of Risk Disclosure on Evaluation of Management Forecast Revisionsthis study is direct investigation of the role of narrative disclosure in valuation using textual risk disclosure. I find that the management forecast revision of firms with a high business risk disclosure level is discounted by the market because of their higher risk. However, a market reaction is

Fortuitous

SIT

Analyst Herding Around Management Forecastshus, it is possible to investigate the relationship between management and analyst forecasts for Japanese firms without any special consideration of reasons behind the issuance of management forecasts. We first show that management forecasts provided by managers at the time of release of the prior y

Aspirin

Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policych managers revise their forecasting strategies. We observe that companies under which managers reap the benefits of high stock prices in their remuneration, distressed companies, companies that operate under strong stock market pressure, and companies that plan to raise funds from stockholders duri

Pageant

Effects of Biased Earnings Forecasts: Comparative Study of Earnings Forecasts Disclosures by US and mandated to publish MEFs, which can also be considered a function of self-discipline for the companies. Meanwhile, prior studies in the US and Japan have reported that earnings forecasts contain a variety of biases stemming from company characteristics and executive incentives. There is a risk for J

syncope

Kunio Ito,Makoto NakanoThe 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

愤慨一下

Advances in Japanese Business and Economicshttp://image.papertrans.cn/i/image/471867.jpg

围裙

撤退

International Perspectives on Accounting and Corporate Behavior978-4-431-54792-1Series ISSN 2197-8859 Series E-ISSN 2197-8867

积习已深

Book 2014elf-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.