This paper investigates the information content of deferred taxes in the Japanese debt market. We find that net deferred tax assets are negatively associated with cost of debt. Moreover, we find that deferred tax liabilities are positively associated with cost of debt but deferred tax assets are...

This paper examines the Japanese government's ‘Project for Green Consumer Electronics to Promote Business through the Use of Eco-points' and its economic impact on consumer electronics firms' stock prices. In order to achieve our aim, we employ event study methodology. Our results show that...