Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
International Perspectives on Accounting and Corporate Behavior

International Perspectives on Accounting and Corporate Behavior

Ito, Kunio
Nakano, Makoto

Paperback

Series: Advances in Japanese Business and Economics, Book 6

AccountingInvesting & FinanceManagement

ISBN10: 4431562303
ISBN13: 9784431562306
Publisher: Springer
Published: Aug 23 2016
Pages: 335
Weight: 1.07
Height: 0.72 Width: 6.14 Depth: 9.21
Language: English
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.

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