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Content
2023
2022
2021
- 245 ゴーイング・コンサーン開示が従業員のリストラに与える影響, The effect of management going concern disclosure on employee downsizing
by 日下, 勇歩 & Kusaka, Yuho
- 244 経営者の自信過剰が利益平準化に及ぼす影響, Managerial Overconfidence and Income Smoothing
by 積, 惟美 & Seki, Koreyoshi & 塚原, 慎 & Tsukahara, Makoto & 寺嶋, 康二 & Terashima, Koji
- 242 外部取締役が不良債権処理に与える影響の実証的再検討 : 金融論と企業統治論，組織論の融合を目指して, An Empirical Reexamination of the Effect of Outside Directors on Non-Performing Loans: Towards the Synthesis of Finance, Corporate Governance, and Management Studies
by 渡辺, 周 & Watanabe, Shu
- 240 Peer Effects of Corporate Disclosure in Pandemic Era
by Fujitani, Ryosuke & Kim, Hyonok & Yamada, Kazuo
2020
- 239 リキャップCB実施のアナウンスメント効果, Market Reaction to Announcement of “Recap CB” implementation
by 積, 惟美 & Seki, Koreyoshi & 塚原, 慎 & Tsukahara, Makoto & 寺嶋, 康二 & Terashima, Koji
- 238 COVID-19とディスクロージャー, COVID-19 and corporate disclosure in Japan: An early picture
by 金, 鉉玉 & Kim, Hyonok & 藤谷, 涼佑 & Fujitani, Ryosuke
- 237 収益認識基準変更の影響分析 : 上場企業へのアンケート調査に基づいて, The Impact of Implementing the New Revenue Recognition Standards on the Corporate Practice: A Questionnaire Survey for Listed Companies in Japan
by 塚原, 慎 & Tsukahara, Makoto & 中村, 亮介 & Nakamura, Ryosuke & 小澤, 康裕 & Ozawa, Michihiro
- 236 業績連動報酬契約における会計情報の利用実態, Accounting-Based Compensation Plans in Japan
by 中村, 亮介 & Nakamura, Ryosuke
- 234 A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan
by Kim, Hyonok & Fukukawa, Hironori & Routledge, James
- 233 リキャップCBを通じた資本調整行動とその決定要因, The Determinants of Recapitalization through Issuing Convertible Bond and Capital Structure Adjustment Behavior
by 塚原, 慎 & Tsukahara, Makoto & 寺嶋, 康二 & Terashima, Koji & 積, 惟美 & Seki, Koreyoshi
2019
- 231 財務報告頻度のリアル・エフェクト：企業投資に注目した四半期報告の政策評価, The bright side of frequent financial reporting
by 藤谷, 涼佑 & Fujitani, Ryosuke
- 230 Financial reporting frequency and external finance : Evidence from a quasi-natural experiment
by Fujitani, Ryosuke
- 229 Characteristics of Japanese Life Insurance Companies Disclosing Embedded Value
by Tsukahara, Makoto & Nishiyama, Kazuhiro & Nakamura, Ryosuke
- 224 経営者の在任期間と業績予想の正確度, Top Executive Tenure and Management Forecast Accuracy
by 石田, 惣平 & Ishida, Souhei
2018
- 225 これからの人事ポリシーとその機能性, HR Policies in Japanese Firms
by 江夏, 幾多郎 & ENATSU, Ikutaro
- 225 これからの人事ポリシーとその機能性, HR Policies in Japanese Firms
by 江夏, 幾多郎 & Enatsu, Ikutaro
- 223 経営者交代と業績予想情報, Top Executive Turnover and Management Forecast Information
by 石田, 惣平 & ISHIDA, Souhei & 蜂谷, 豊彦 & HACHIYA, Toyohiko
2017
- 217 The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information
by KIM, Jonghoon & 金, 鐘勲 & KOGA, Yuya & 古賀, 裕也
- 215 Market Overreaction to Bad News and Share Repurchase: Evidence from Japan
by SHIRABE, Yuji & 調, 勇二
- 214 交渉研究における認知心理学的アプローチ, A Literature Review on Studies about Cognitive Biases of Negotiators
by 佐々木, 秀綱 & SASAKI, Hidetsuna
- 213 会計利益属性のリアル・エフェクト:過大投資・過小投資の抑制, The real effects of accounting earnings attributes: Evidence from Japan
by 藤谷, 涼佑 & FUJITANI, Ryosuke
- 211 K-IFRSの強制適用が情報の非対称性に与える影響, The Effects of Mandatory Adoption of K-IFRS on Information Asymmetry
by 金, 鐘勲 & KIM, Jonghoon
- 209 Discretion in the Deferred Tax Valuation Allowance and Its Impact on Firms' Dividend Payouts
by KOCHIYAMA, Takuma & 河内山, 拓磨 & SEKI, Koreyoshi
2016
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