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International Perspectives on Accounting and Corporate Behavior
. Ed(S): Ito, Kunio; Nakano, Makoto
€ 128.27
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Description for International Perspectives on Accounting and Corporate Behavior
Paperback. The first volume of empirical research into the new International Financial Reporting Standards to emerge from Japan, this book compares global and local accounting standards and assesses the effect on capital markets of Japanese firms' disclosure practices. Editor(s): Ito, Kunio; Nakano, Makoto. Series: Advances in Japanese Business and Economics. Num Pages: 344 pages, 46 black & white illustrations, 80 black & white tables, biography. BIC Classification: KFF; KFFD1; KJ. Category: (P) Professional & Vocational. Dimension: 235 x 155 x 18. Weight in Grams: 534.
Despite 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 ... Read more
Despite 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 ... Read more
Product Details
Format
Paperback
Publication date
2016
Publisher
Springer Verlag, Japan Japan
Number of pages
344
Condition
New
Series
Advances in Japanese Business and Economics
Number of Pages
335
Place of Publication
Tokyo, Japan
ISBN
9784431562306
SKU
V9784431562306
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About . Ed(S): Ito, Kunio; Nakano, Makoto
Editors Kunio 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 ... Read more
Reviews for International Perspectives on Accounting and Corporate Behavior
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 ... Read more