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The effect of accounting conservatism on corporate investment behavior

Ishida, Souhei; Ito, Kunio - 2013

Persistent link: https://www.econbiz.de/10009790153

International perspectives on accounting and corporate behavior

Ito, Kunio (contributor); Nakano, Makoto (contributor) - 2014

Persistent link: https://www.econbiz.de/10010402822

Ex-post information value of risk disclosure

Ito, Kunio; Kagaya, Tetsuyuki; Kim, Hyonok - In: International perspectives on accounting and corporate …, (pp. 189-222). 2014

Persistent link: https://www.econbiz.de/10010404422

Does comprehensive income influence dividends? : empirical evidence from Japan

Ito, Kunio; Kochiyama, Takuma - In: International perspectives on accounting and corporate …, (pp. 107-125). 2014

Persistent link: https://www.econbiz.de/10010404432

International comparison of intangible assets disclosure and investment behavior

Ito, Kunio; Kagaya, Tetsuyuki - In: Dynamics of knowledge, corporate systems and innovation, (pp. 293-313). 2010

Persistent link: https://www.econbiz.de/10008796483

International Perspectives on Accounting and Corporate Behavior

Ito, Kunio - 2014

1 Overview (Kunio Ito). Part 1 Earnings Attributes and Corporate Behavior -- 2 What do Smoothed Earnings Tell Us about the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior (Souhei Ishida and Kunio Ito) -- 4 Matching expenses...

Persistent link: https://www.econbiz.de/10014017621

The Effect of Accounting Conservatism on Corporate Investment Behavior

Ishida, Souhei; Ito, Kunio - Center for Japanese Business Studies (HJBS), Graduate … - 2013

We examine how two types of conservatism—conditional conservatism and unconditional conservatism—affect corporate investment behavior. Conditional conservatism forces managers to recognize the loss resulting from an investment project on a timely basis. When risk-averse managers are aware...

Persistent link: https://www.econbiz.de/10010691598

The Effects of M&A Activity on Company Value in Japan and the United States: A Comparative Study

Ito, Kunio - In: Hitotsubashi Journal of commerce and management 26 (1991) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10010765876

Accounting Standard Setting and Its Economic Consequences : With Special Reference to Information Inductance in a Cost-Benefit Framework

Ito, Kunio - In: Hitotsubashi Journal of commerce and management 17 (1982) 1, pp. 66-82

Persistent link: https://www.econbiz.de/10010765889

The Relative and Incremental Information Content of Consolidated Earnings Data

Ito, Kunio - In: Hitotsubashi Journal of commerce and management 25 (1990) 1, pp. 47-74

Persistent link: https://www.econbiz.de/10010765954