International perspectives on accounting and corporate behavior [electronic resource]
- 其他作者：
- 其他題名：
- Advances in Japanese business and economics,
- 出版： Tokyo : Springer Japan :Imprint: Springer
- 叢書名： Advances in Japanese business and economics,6
- 主題： Accounting--Standards , Corporate culture--Influence. , Economics/Management Science. , Accounting/Auditing. , Business Taxation/Tax Law. , Business/Management Science, general. , Finance/Investment/Banking.
- ISBN： 9784431547921 (electronic bk.) 、 9784431547914 (paper)
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FIND@SFXID:
CGU
- 資料類型: 電子書
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讀者標籤：
- 系統號： 005116628 | 機讀編目格式
館藏資訊
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.