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Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki; Fujiyama, Keishi - 2022
Persistent link: https://www.econbiz.de/10013503382
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Main bank relationship and accounting conservatism : evidence from Japan
Sakawa, Hideaki; Watanabel, Naoki - 2018
Persistent link: https://www.econbiz.de/10011965660
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Main bank relationship and accounting conservatism : evidence from Japan
Sakawa, Hideaki; Watanabel, Naoki - In: Asian business & management 19 (2020) 1, pp. 62-85
Persistent link: https://www.econbiz.de/10012298373
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The effect of accounting conservatism on corporate investment during the global financial crisis
Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542
Persistent link: https://www.econbiz.de/10011610302
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Strategic management forecasts and accounting choices : a case of employee downsizing in Japan
Fujiyama, Keishi; Kuroki, Makoto - In: Journal of international accounting research 19 (2020) 3, pp. 91-109
Persistent link: https://www.econbiz.de/10012504877
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IFRS adoption and accounting conservatism of Japanese firms with governance system transition
Shimamoto, Konosuke; Takeda, Fumiko - In: International advances in economic research : IAER ; an … 26 (2020) 2, pp. 161-173
Persistent link: https://www.econbiz.de/10012415162
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Managerial ownership and accounting conservatism in Japan : a test of management entrenchment effect
Shuto, Akinobu; Takada, Tomomi - In: Journal of business finance & accounting : JBFA 37 (2010) 7/8, pp. 815-840
Persistent link: https://www.econbiz.de/10008695865
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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
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The effect of accounting conservatism on corporate investment behavior
Ishida, Souhei; Ito, Kunio - In: International perspectives on accounting and corporate …, (pp. 59-80). 2014
Persistent link: https://www.econbiz.de/10010404436
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The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis
Balakrishnan, Karthik - 2016
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10012987650