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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

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

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

Measuring the persistency of earnings components : applications of the VAR model to long-run Japanese data

Kubota, Keiichi; Takehara, Hitoshi - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 329-342

Persistent link: https://www.econbiz.de/10012169967