International Perspectives on Accounting and Corporate Behavior
Editors: Ito, Kunio, Nakano, Makoto (Eds.)
Free Preview- 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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- About this book
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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
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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
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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)
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Framework and Overview
Pages 1-25
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What Do Smoothed Earnings Tell Us About the Future?
Pages 29-57
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The Effect of Accounting Conservatism on Corporate Investment Behavior
Pages 59-80
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Matching Expenses with Revenues Around the World
Pages 81-106
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Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan
Pages 107-125
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Table of contents (14 chapters)
- Download Preface 1 PDF (24.3 KB)
- Download Sample pages 1 PDF (475.9 KB)
- Download Table of contents PDF (31.3 KB)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- International Perspectives on Accounting and Corporate Behavior
- Editors
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- 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
- 46 b/w illustrations
- Topics
