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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

Income smoothing and the cost of bank loans : the effect of information asymmetry

Takasu, Yusuke - 2012

Persistent link: https://www.econbiz.de/10009568424

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

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

Aggregate earnings informativeness and economic shocks : international evidence

Yoshinaga, Yuto; Nakano, Makoto - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 1, pp. 196-211

Persistent link: https://www.econbiz.de/10013482457

Does Income Smoothing Affect the Cost of Bank Loans?

Takasu, Yusuke - 2015

This study investigates the link between income smoothing behavior and the cost of bank loans. From the first analysis, this study finds that income smoothing behavior by management lowers the cost of bank loans. In addition to this first analysis, the current study also focuses on the...

Persistent link: https://www.econbiz.de/10013036603