International Perspectives on Accounting and Corporate Behavior

  • Kunio Ito
  • Makoto Nakano

Part of the Advances in Japanese Business and Economics book series (AJBE, volume 6)

Table of contents

  1. Front Matter
    Pages i-ix
  2. Kunio Ito
    Pages 1-25
  3. Earnings Attributes and Corporate Behavior

  4. Disclosure and Enforcement

  5. Back Matter
    Pages 331-335

About this book


Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior, and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures, and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.


Accounting conservatism Accounting standards Earnings property Management forecast New institutional accounting Voluntary disclosure

Editors and affiliations

  • Kunio Ito
    • 1
  • Makoto Nakano
    • 2
  1. 1.Graduate School of Commerce and ManagementHitotsubashi UniversityKunitachiJapan
  2. 2.Graduate School of Commerce and ManagementHitotsubashi UniversityKunitachiJapan

Bibliographic information

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