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Information content of other comprehensive income and net income : evidence for Japanese firms
Kubota, Keiichi; Suda, Kazuyuki; Takehara, Hitoshi - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 2, pp. 145-168
Persistent link: https://www.econbiz.de/10009508171
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Dissemination of accruals information, role of semi-annual reporting, and analysts' earnings forecasts : evidence from Japan
Kubota, Keiichi; Suda, Kazuyuki; Takehara, Hitoshi - In: Journal of international financial management and accounting 21 (2010) 2, pp. 120-160
Persistent link: https://www.econbiz.de/10009516147
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Information Content of Other Comprehensive Income and Net Income : Evidence for Japanese Firms
Kubota, Keiichi - 2009
The paper investigates information content of net income, other comprehensive income items, and pseudo comprehensive income for Japanese firms. The relative information content test demonstrates net income is one of the most dominant income measures, and the incremental information content test...
Persistent link: https://www.econbiz.de/10013160402
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Information asymmetry and quarterly disclosure decisions by firms : evidence from the Tokyo Stock Exchange
Kubota, Keiichi; Takehara, Hitoshi - In: International review of finance 16 (2016) 1, pp. 127-159
Persistent link: https://www.econbiz.de/10011713686