| ISBN |
9784431547921 |
| 기타 표준번호 |
10.1007/978-4-431-54792-1 |
| 청구기호 |
HF5601-5688 |
| 형태사항 |
IX, 335 p. 46 illus. online resource.
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| 언어 |
English |
| 내용 |
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).
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| 주제 |
Business.
Management science.
Accounting.
Bookkeeping.
Tax accounting.
Tax laws.
Finance.
Business and Management.
Accounting/Auditing.
Business Taxation/Tax Law.
Business and Management, general.
Finance, general.
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| 보유판 및 특별호 저록 |
Springer eBooks
Printed edition: 9784431547914
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| QR CODE |
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