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Item Details
| Title:
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INTERNATIONAL PERSPECTIVES ON ACCOUNTING AND CORPORATE BEHAVIOR
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| By: |
Kunio Ito (Editor), Makoto Nakano (Editor) |
| Format: |
Hardback |

| List price:
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£89.99 |
| Our price: |
£76.49 |
| Discount: |
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| You save:
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£13.50 |
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| ISBN 10: |
4431547916 |
| ISBN 13: |
9784431547914 |
| Availability: |
Usually dispatched within 1-3 weeks.
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| Stock: |
Currently 0 available |
| Publisher: |
SPRINGER VERLAG, JAPAN |
| Pub. date: |
28 February, 2014 |
| Edition: |
2014 ed. |
| Series: |
Advances in Japanese Business and Economics 6 |
| Pages: |
335 |
| Description: |
The first volume of empirical research into the new International Financial Reporting Standards to emerge from Japan, this book compares global and local accounting standards and assesses the effect on capital markets of Japanese firms' disclosure practices. |
| Synopsis: |
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. |
| Illustrations: |
80 Tables, black and white; 46 Illustrations, black and white; IX, 335 p. |
| Publication: |
Japan |
| Imprint: |
Springer Verlag, Japan |
| Returns: |
Returnable |
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