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International Perspectives on Accounting and Corporate Behavior (Hardcover, 2014 ed.): Kunio Ito, Makoto Nakano International Perspectives on Accounting and Corporate Behavior (Hardcover, 2014 ed.)
Kunio Ito, Makoto Nakano
R4,616 R3,647 Discovery Miles 36 470 Save R969 (21%) Ships in 12 - 17 working days

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.

International Perspectives on Accounting and Corporate Behavior (Paperback, Softcover reprint of the original 1st ed. 2014):... International Perspectives on Accounting and Corporate Behavior (Paperback, Softcover reprint of the original 1st ed. 2014)
Kunio Ito, Makoto Nakano
R2,850 Discovery Miles 28 500 Out of stock

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.

Reliance on Foreign Markets: Multinationality and Performance (Paperback, 2014 ed.): Makoto Nakano, Bayanjargal Purevdorj Reliance on Foreign Markets: Multinationality and Performance (Paperback, 2014 ed.)
Makoto Nakano, Bayanjargal Purevdorj
R1,727 R655 Discovery Miles 6 550 Save R1,072 (62%) Out of stock

This study examines the relationship between multinationality and the performance of Japanese manufacturing companies during the period 1999 2008 by using geographic segment information. Despite the enormous interest in and importance given to multinationality from the academic and business worlds, prior findings about the multinationality performance relationship are conflicting and inconsistent. The overall results of the present study show that multinationality has a positive impact both on accounting performance and on market-based performance. In additional tests, Japanese electric and electronic equipment companies reliance on the Asian market was found to have a negative impact on profitability and no significant impact on firm value, whereas reliance on other foreign markets such as the Americas and the EU had a positive impact on profitability and firm value. The multinationality performance relationship cannot be generalized and varies among geographic regions. This book contributes to both the multinationality performance literature and the geographic segment reporting literature by offering empirical evidence about Japanese manufacturing companies and comparing them with prior findings about American companies. "

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