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Tender Offer Regulations under the Financial Instruments and Exchange Act of Japan (Regulation on Corporate Takeovers under the Japanese Securities Law)

Watanabe, Hiroyuki - 2021

Instruments and Exchange Act of Japan. Before explaining the details of regulations, an introduction to the situation in Japan …

Persistent link: https://www.econbiz.de/10013229318

Do Stock-for-Stock Merger Acquirers Manage Earnings? Evidence from Japan

Higgins, Huong N. - 2012

This paper examines the earnings management behavior of Japanese merger acquirers on the Tokyo Stock Exchange. Most … Japanese mergers are transacted via stock swaps, when acquirers have incentive to manage pre-merger earnings to reduce the cost … accruals in the year prior to the merger announcement. Further analyses suggest that acquirers' extent of earnings management …

Persistent link: https://www.econbiz.de/10013110626

Do acquiring firms achieve their mergers and acquisitions objectives? : evidence from Japan

Amano, Yoshiaki - In: Accounting and finance 62 (2022) 2, pp. 2905-2945

Persistent link: https://www.econbiz.de/10013325749

Increasing transparency through compliance : revisiting local government audit findings

Modlin, Steve - In: Public finance and management : PFM 17 (2017) 4, pp. 325-340

Persistent link: https://www.econbiz.de/10011897463

Local government units in Indonesia : demographic attributes and differences in financial condition

Rusmin, Rusmin; Astami, Emita W.; Scully, Glennda - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 88-109

Persistent link: https://www.econbiz.de/10010520028

Local government fragmentation and the local public sector : a panel data analysis

Goodman, Christopher B. - In: Public finance review : PFR 43 (2015) 1, pp. 82-107

Persistent link: https://www.econbiz.de/10011283062

Knowledge management perceptions in two municipal units

Ngcamu, Bethuel Sibongiseni - In: Corporate board : role, duties & composition; … 8 (2012) 1, pp. 7-14

Persistent link: https://www.econbiz.de/10011374332

Political-ideological circumstances and local authorities' debt : evidence from Portuguese municipalities

Baptista Ribeiro, Nuno Adriano; Faustino Jorge, Susana … - In: Contemporary economics 9 (2015) 2, pp. 155-170

The objective of this research is to analyze whether the political-ideological situation of municipalities affects their debt level, considering evidence from Portugal for the period 2004 - 2013. A static panel data model is applied, incorporating factors such as political ideology,...

Persistent link: https://www.econbiz.de/10011306019

Funding low carbon cities : local perspectives on opportunities and risks

Sullivan, Rory; Gouldson, Andy; Webber, Phil - In: Climate policy 13 (2013) 4, pp. 514-529

Persistent link: https://www.econbiz.de/10010245533

Urban service delivery in Africa and the role of international assistance

Stren, Richard E. - In: Development policy review 32 (2014), pp. 19-37

Persistent link: https://www.econbiz.de/10010375289