| International Perspectives on Accounting and Corporate Behavior Softcover Repri Edition Contributor(s): Ito, Kunio (Editor), Nakano, Makoto (Editor) |
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ISBN: 4431562303 ISBN-13: 9784431562306 Publisher: Springer OUR PRICE: $104.49 Product Type: Paperback - Other Formats Published: August 2016 |
| Additional Information |
| BISAC Categories: - Business & Economics | Accounting - Managerial - Business & Economics | Taxation - Corporate - Business & Economics | Management Science |
| Dewey: 336.2 |
| Series: Advances in Japanese Business and Economics |
| Physical Information: 0.72" H x 6.14" W x 9.21" (1.07 lbs) 335 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |