LEADER 05133nam 22008055 450 001 9910298532503321 005 20200919132650.0 010 $a4-431-54792-4 024 7 $a10.1007/978-4-431-54792-1 035 $a(CKB)3710000000089244 035 $a(EBL)1783677 035 $a(OCoLC)904404199 035 $a(SSID)ssj0001186037 035 $a(PQKBManifestationID)11644152 035 $a(PQKBTitleCode)TC0001186037 035 $a(PQKBWorkID)11218113 035 $a(PQKB)10307355 035 $a(MiAaPQ)EBC1783677 035 $a(DE-He213)978-4-431-54792-1 035 $a(PPN)176750533 035 $a(EXLCZ)993710000000089244 100 $a20140228d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aInternational Perspectives on Accounting and Corporate Behavior /$fedited by Kunio Ito, Makoto Nakano 205 $a1st ed. 2014. 210 1$aTokyo :$cSpringer Japan :$cImprint: Springer,$d2014. 215 $a1 online resource (337 p.) 225 1 $aAdvances in Japanese Business and Economics,$x2197-8859 ;$v6 300 $aDescription based upon print version of record. 311 $a4-431-54791-6 320 $aIncludes bibliographical references at the end of each chapters and index. 327 $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). 330 $aDespite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country?s unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior, and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures, and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach. 410 0$aAdvances in Japanese Business and Economics,$x2197-8859 ;$v6 606 $aAccounting 606 $aBookkeeping  606 $aTax accounting 606 $aTax laws 606 $aBusiness 606 $aManagement science 606 $aFinance 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aBusiness and Management, general$3https://scigraph.springernature.com/ontologies/product-market-codes/500000 606 $aFinance, general$3https://scigraph.springernature.com/ontologies/product-market-codes/600000 615 0$aAccounting. 615 0$aBookkeeping . 615 0$aTax accounting. 615 0$aTax laws. 615 0$aBusiness. 615 0$aManagement science. 615 0$aFinance. 615 14$aAccounting/Auditing. 615 24$aBusiness Taxation/Tax Law. 615 24$aBusiness and Management, general. 615 24$aFinance, general. 676 $a657/.30218 702 $aIto$b Kunio$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aNakano$b Makoto$4edt$4http://id.loc.gov/vocabulary/relators/edt 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910298532503321 996 $aInternational Perspectives on Accounting and Corporate Behavior$92518457 997 $aUNINA