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Are more able managers good future tellers? : learning from Japan

Ishida, Souhei; Kochiyama, Takuma; Shuto, Akinobu - In: Journal of accounting and public policy 40 (2021) 4, pp. 1-23

Persistent link: https://www.econbiz.de/10012820234

Earnings Management, Horizon Problem, and Advisor Posts for Retiring CEOs

Ishida, Souhei; Ogoe, Satoshi; Suzuki, Katsushi - 2022

An advisor post is one of the most important CEO's post-retirement careers. Using unique hand-collected data on advisor posts in Japanese listed firms, we examine whether retiring CEOs overstate earnings to acquire an advisor post. Consistent with the horizon problem, we find that earnings...

Persistent link: https://www.econbiz.de/10013406503

ISS's proxy voting guidelines and ROE management

Ishida, Souhei; Kochiyama, Takuma - 2020

Persistent link: https://www.econbiz.de/10012418063

Earnings management, horizon problem, and advisor posts for retiring CEOs

Ishida, Souhei; Ogoe, Satoshi; Suzuki, Katsushi - In: Pacific-Basin finance journal 78 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014463781

Institutional shareholder services' proxy voting guidelines and ROE management

Ishida, Souhei; Kochiyama, Takuma - In: European financial management : the journal of the … 30 (2024) 1, pp. 375-402

Persistent link: https://www.econbiz.de/10014470438