Advances in Japanese Business and Economics

International Perspectives on Accounting and Corporate Behavior

Editors: Ito, Kunio, Nakano, Makoto (Eds.)

  • 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
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eBook $139.00
price for USA (gross)
  • ISBN 978-4-431-54792-1
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  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
  • ISBN 978-4-431-54791-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $179.00
price for USA
  • ISBN 978-4-431-56230-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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 link between accounting and corporate behavior based on a new institutional accounting approach.

About the authors

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 school’s 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).

Reviews

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


Table of contents (14 chapters)

  • Framework and Overview

    Ito, Kunio

    Pages 1-25

  • What Do Smoothed Earnings Tell Us About the Future?

    Takasu, Yusuke (et al.)

    Pages 29-57

  • The Effect of Accounting Conservatism on Corporate Investment Behavior

    Ishida, Souhei (et al.)

    Pages 59-80

  • Matching Expenses with Revenues Around the World

    Kagaya, Tetsuyuki

    Pages 81-106

  • Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan

    Ito, Kunio (et al.)

    Pages 107-125

Buy this book

eBook $139.00
price for USA (gross)
  • ISBN 978-4-431-54792-1
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
  • ISBN 978-4-431-54791-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $179.00
price for USA
  • ISBN 978-4-431-56230-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
International Perspectives on Accounting and Corporate Behavior
Editors
  • Kunio Ito
  • Makoto Nakano
Series Title
Advances in Japanese Business and Economics
Series Volume
6
Copyright
2014
Publisher
Springer Japan
Copyright Holder
Springer Japan
eBook ISBN
978-4-431-54792-1
DOI
10.1007/978-4-431-54792-1
Hardcover ISBN
978-4-431-54791-4
Softcover ISBN
978-4-431-56230-6
Series ISSN
2197-8859
Edition Number
1
Number of Pages
IX, 335
Number of Illustrations and Tables
46 b/w illustrations
Topics