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Outlook for Interest Rates and Japanese Banksâ€™ Risk Exposures under Abenomics

Arslanalp, Serkan; Lam, Raphael W. - International Monetary Fund (IMF) - 2013

This paper examines how Japan’s long-term interest rates and Japanese banks’ interest rate risk exposures may evolve under Abenomics. Results from a panel regression analysis for major advanced economies shows that long-term government bond yields in Japan are determined to a large extent by...

Persistent link: https://www.econbiz.de/10011142198

A Financial System Perspective on Japan's Experience in the Late 1980s

Hattori, Masazumi; Shin, Hyun Song; Takahashi, Wataru - Institute for Monetary and Economic Studies, Bank of Japan - 2009

This paper revisits the events of the 1980s bubble in Japan in light of the lessons learned from the subprime crisis in the United States. Our focus is on the role played by sectoral developments in the financial system in Japan. We highlight the transformation of a subset of non-financial firms...

Persistent link: https://www.econbiz.de/10005003217

Rounding phenomenon in reported earnings and revenues: evidence from Japan

He, Daoping; Guan, Liming - In: International Journal of Accounting and Information … 22 (2014), pp. 68-79

Purpose –The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990....

Persistent link: https://www.econbiz.de/10010795370

Assessing the condition of Japanese banks: how informative are accounting earnings?

Genay, Hesna - In: Economic Perspectives (1998) Q IV, pp. 12-34

This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results … indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their … accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more …

Persistent link: https://www.econbiz.de/10005499119

Accounting for the 'Lost Decade' in Japan

Chakraborty, Suparna - EconWPA - 2004

promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

Persistent link: https://www.econbiz.de/10005412818

The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan

Sugahara, Satoshi; Hiramatsu, Kazuo; Boland, Greg - In: Asian Review of Accounting 17 (2009) May, pp. 5-22

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …

Persistent link: https://www.econbiz.de/10004994383

Recent trends in the sources of finance for Japanese firms: has Japan become a 'high internal finance' country?

Suzuki, Kenichiro; Cobham, David - School of Economics and Finance, University of St. Andrews - 2005

Persistent link: https://www.econbiz.de/10005807985

Unstash the Cash! Corporate Governance Reform in Japan

Aoyagi, Chie; Ganelli, Giovanni - International Monetary Fund (IMF) - 2014

Japanâ€™s high corporate savings might be holding back growth. We focus on the causes and consequences of the current corporate behavior and suggest options for reform. In particular, Japanâ€™s weak corporate governanceâ€”as measured by available indexesâ€”might be...

Persistent link: https://www.econbiz.de/10011142069

A Lost Decade for Corporate Governance? What’s Changed, What Hasn’t, and Why

Milhaupt, Curtis - The European Institute of Japanese Studies, … - 2004

Analysis of Japanese corporate law reveals a striking amount of formal institutional change in the past ten years, occurring at an ever-accelerating pace. This feature of law reform can be traced to a heightened awareness of the organizational straightjacket imposed on Japanese firms by the...

Persistent link: https://www.econbiz.de/10005644826

Low Inequality with Low Redistribution? An analysis of income distribution in Japan, South Korea and Taiwan compared to Britain

Jacobs, Didier - Centre for Analysis of Social Exclusion, LSE - 2000

This article is a comparative analysis of the sources of income inequality in four countries, namely Japan, South Korea, Taiwan and the United Kingdom. It relies upon decompositions of inequality measures by population groups and income sources (except for Japan because of data limitations)....

Persistent link: https://www.econbiz.de/10009201209