International Perspectives on Accounting and Corporate Behavior by Kunio Ito (En

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International Perspectives on Accounting and Corporate Behavior by Kunio Ito, Makoto Nakano Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each countrys unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. FORMAT Hardcover LANGUAGE English CONDITION Brand New Publisher Description Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each countrys 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. Back Cover Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each countrys 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. Author Biography EditorsKunio Ito is a professor and a director of MBA program at the Graduate School of Commerce and Management of Hitotsubashi University in Japan. He earned his Ph.D. from Hitotsubashi University. He is also the President of Japan Accounting Association (since 2012). During the last 15 years Ito has taught accounting, financial statement analysis and valuation in the schools MBA and doctoral courses and senior executive program. He has served as outside director to several leading Japanese corporations and as advisor to the Tokyo Stock Exchange.Makoto Nakano is a professor at the Graduate School of Commerce and Management of Hitotsubashi University in Japan, where he completed his Ph.D. in management and accounting in 1995. His research is related to financial reporting, corporate finance, corporate governance and equity valuation. Dr. Nakano has published on these subjects in Corporate Governance: An International Review (vol. 20; 2012), Applied Financial Economics (vol.23; 2013) and The Japanese Accounting Review (vol. 2; 2012). He is also the author of Reliance on Foreign Markets: Multinationality and Performance (Springer, 2013). Table of Contents 1 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). Review The book provides a wealth of detail on the Japanese model of capitalism and its implications for corporate governance and accounting policy. […] Scholars and practitioners in the IFRS harmonization space will be well served by obtaining a copy of the Ito-Nakano book for their institutional libraries. Karthik Ramanna, Associate Professor of Business Administration, Harvard UniversityIn The Accounting Review, Vo.90, No.3 2015, pp.1244-1247 Overall, the book is valuable not only for academics but also for business practitioners and policy makers. […] The implications derived from the empirical evidence of this book may be useful to create a better system. Therefore, this book contributions to the discussion of the field of international accounting. Fumiko Takeda, Associate Professor, Department of Technology Management, The University of TokyoIn The International Journal of Accounting, Volume 50, Issue 2, June 2015, pp. 242–245 Review Quote The book provides a wealth of detail on the Japanese model of capitalism and its implications for corporate governance and accounting policy. […] Scholars and practitioners in the IFRS harmonization space will be well served by obtaining a copy of the Ito-Nakano book for their institutional libraries. Karthik Ramanna, Associate Professor of Business Administration, Harvard University In The Accounting Review , Vo.90, No.3 2015, pp.1244-1247 Overall, the book is valuable not only for academics but also for business practitioners and policy makers. […] The implications derived from the empirical evidence of this book may be useful to create a better system. Therefore, this book contributions to the discussion of the field of international accounting. Fumiko Takeda, Associate Professor, Department of Technology Management, The University of Tokyo In The International Journal of Accounting , Volume 50, Issue 2, June 2015, pp. 242-245 Feature 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 property Articulates globalization and localization of accounting standards, explaining inherent characteristics of disclosure behavior by Japanese firms and diagnosing its effects on capital markets Details ISBN4431547916 Publisher Springer Verlag, Japan Series Advances in Japanese Business and Economics Year 2014 ISBN-10 4431547916 ISBN-13 9784431547914 Format Hardcover Imprint Springer Verlag, Japan Place of Publication Tokyo Country of Publication Japan Edited by Makoto Nakano DEWEY 657.30952 Short Title INTL PERSPECTIVES ON ACCOUNTIN Language English Media Book Pages 335 Edition 2014th DOI 10.1007/978-4-431-54792-1 Series Number 6 UK Release Date 2014-03-21 Publication Date 2014-03-21 Author Makoto Nakano Edition Description 2014 ed. Alternative 9784431562306 Audience Professional & Vocational Illustrations 46 Illustrations, black and white; IX, 335 p. 46 illus. We’ve got this At The Nile, if you’re looking for it, we’ve got it. With fast shipping, low prices, friendly service and well over a million items – you’re bound to find what you want, at a price you’ll love! TheNile_Item_ID:96362089;

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