1 Overview (Kunio Ito). Part 1 Earnings Attributes and Corporate Behavior -- 2 What do Smoothed Earnings Tell Us about the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior (Souhei Ishida and Kunio Ito) -- 4 Matching expenses...

This study examines whether the introduction of integrated reporting affects earnings management. According to the International Integrated Reporting Framework, published by the International Integrated Reporting Council in 2013, integrated reporting is intended not only to improve the quality...