International Perspectives on Accounting and Corporate Behavior


ISBN: 978-4-431-54791-4 (Print) 978-4-431-54792-1 (Online)
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Table of contents (14 chapters)

  1. Front Matter

    Pages i-ix

  2. Book Chapter

    Pages 1-25

    Framework and Overview

  3. Earnings Attributes and Corporate Behavior

    1. Front Matter

      Pages 27-27

    2. Book Chapter

      Pages 29-57

      What Do Smoothed Earnings Tell Us About the Future?

    3. Book Chapter

      Pages 59-80

      The Effect of Accounting Conservatism on Corporate Investment Behavior

    4. Book Chapter

      Pages 81-106

      Matching Expenses with Revenues Around the World

    5. Book Chapter

      Pages 107-125

      Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan

    6. Book Chapter

      Pages 127-142

      Accounting Policy Choice for Negative Goodwill

    7. Book Chapter

      Pages 143-160

      Fair Value Accounting of Pension Liabilities and Discretionary Behavior

    8. Book Chapter

      Pages 161-186

      The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan

  4. Disclosure and Enforcement

    1. Front Matter

      Pages 187-187

    2. Book Chapter

      Pages 189-222

      Ex-post Information Value of Risk Disclosure

    3. Book Chapter

      Pages 223-246

      The Effects of Risk Disclosure on Evaluation of Management Forecast Revisions

    4. Book Chapter

      Pages 247-259

      The Effect of Continuous Disclosure of Environmental Report

    5. Book Chapter

      Pages 261-283

      Analyst Herding Around Management Forecasts

    6. Book Chapter

      Pages 285-309

      Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change

    7. Book Chapter

      Pages 311-330

      Effects of Biased Earnings Forecasts: Comparative Study of Earnings Forecasts Disclosures by US and Japanese Firms

  5. Back Matter

    Pages 331-335