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What do smoothed earnings tell us about the future?

Takasu, Yusuke; Nakano, Makoto - In: International perspectives on accounting and corporate …, (pp. 29-57). 2014

Persistent link: https://www.econbiz.de/10010404512

What do smoothed earnings tell us about the future?

Takasu, Yusuke; Nakano, Makoto - In: The Japanese accounting review : TJAR 2 (2012), pp. 1-32

Persistent link: https://www.econbiz.de/10011298272

Relationships among earnings quality, bank monitoring, and cost of bank loans : evidence from Japan

Takasu, Yusuke - In: International journal of economics and accounting : IJEA 10 (2021) 2, pp. 204-230

Persistent link: https://www.econbiz.de/10012597817

The effect of classification shifting on analyst forecast accuracy : evidence from Japan

Chae, Soo-Joon; Nakano, Makoto - In: Hitotsubashi journal of commerce & management 49 (2015) 1, pp. 25-35

Persistent link: https://www.econbiz.de/10011547128

Financial reporting opacity, audit quality and crash risk : evidence from Japan

Chae, Soo-Joon; Nakano, Makoto; Fujitani, Ryosuke - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 1, pp. 9-17

Persistent link: https://www.econbiz.de/10012667192

What explains widening profitability dispersion around the world?

Nakano, Makoto; Aoki, Yasuharu - In: Hitotsubashi journal of commerce & management 50 (2016) 1, pp. 23-46

Persistent link: https://www.econbiz.de/10011664559

Integrated Reporting and Earnings Management

Shirabe, Yuji - 2019

This study examines whether the introduction of integrated reporting affects earnings management. According to the International Integrated Reporting Framework, published by the International Integrated Reporting Council in 2013, integrated reporting is intended not only to improve the quality...

Persistent link: https://www.econbiz.de/10012865821