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Akinobu Shuto

Personal Details

First Name:Akinobu
Middle Name:
Last Name:Shuto
Suffix:
RePEc Short-ID:psh501

Affiliation

Faculty of Economics
University of Tokyo

Tokyo, Japan
http://www.e.u-tokyo.ac.jp/

: +81-3-3812-2111

7-3-1 Hongo, Bunkyo-ku, Tokyo 113
RePEc:edi:fetokjp (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
  2. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.
  3. Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
  4. Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012. "Excess Executive Compensation and the Demand for Accounting Conservatism," Discussion Paper Series DP2012-08, Research Institute for Economics & Business Administration, Kobe University.
  5. Akinobu Shuto & Takuya Iwasaki, 2011. "Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management," Discussion Paper Series DP2011-18, Research Institute for Economics & Business Administration, Kobe University, revised May 2014.
  6. Akinobu Shuto & Norio Kitagawa, 2010. "The effect of managerial ownership on the cost of debt: Evidence from Japan," Discussion Paper Series DP2010-05, Research Institute for Economics & Business Administration, Kobe University.
  7. Akinobu Shuto & Tomomi Takada, 2008. "Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan," Discussion Paper Series 227, Research Institute for Economics & Business Administration, Kobe University.
  8. Akinobu Shuto & Shota Otomasa & Kazuyuki Suda, 2007. "The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate," Discussion Paper Series 230, Research Institute for Economics & Business Administration, Kobe University, revised Mar 2008.
  9. Akinobu Shuto, 2005. "Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings," Discussion Paper Series 224, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2008.

Articles

  1. Akinobu Shuto & Tomomi Takada, 2010. "Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 815-840.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.

    Cited by:

    1. Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
    2. Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
    3. SHIRABE, Yuji, 2017. "Market Overreaction to Bad News and Share Repurchase: Evidence from Japan," Working Paper Series 215, Management Innovation Research Center, Graduate School of Commerce and Management, Hitotsubashi University.
    4. Norio Kitagawa & Akinobu Shuto, 2015. "Credibility of management earnings forecasts and future returns," CARF F-Series CARF-F-367, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.

  2. Akinobu Shuto & Takuya Iwasaki, 2011. "Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management," Discussion Paper Series DP2011-18, Research Institute for Economics & Business Administration, Kobe University, revised May 2014.

    Cited by:

    1. Ming-Feng Hsu & Shiow-Ying Wen, 2015. "The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 340-353.
    2. Keishi Fujiyama & Makoto Kuroki, 2017. "Employee Downsizing and Accounting Choices: Evidence from Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
    3. Yusuke Takasu & Makoto Nakano, 2012. "What Do Smoothed Earnings Tell Us about the Future?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 1-32, December.
    4. Masahiro Enomoto & Tomoyasu Yamaguchi, 2016. "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series DP2016-18, Research Institute for Economics & Business Administration, Kobe University.

  3. Akinobu Shuto & Norio Kitagawa, 2010. "The effect of managerial ownership on the cost of debt: Evidence from Japan," Discussion Paper Series DP2010-05, Research Institute for Economics & Business Administration, Kobe University.

    Cited by:

    1. Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
    2. Sakina Kachwala & Chitra Singla, 2016. "Impact of Ownership Structure on Agency Cost of Debt in India," Working Papers id:11004, eSocialSciences.
    3. Javeria Farooqi & Surendranath Jory & Thanh Ngo, 2017. "Institutional investors’ activism and credit ratings," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 41(1), pages 51-77, January.
    4. Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
    5. Kachwala, Sakina Tohid & Singla, Chitra, 2016. "Impact of Ownership Structure on Agency Cost of Debt in India," IIMA Working Papers WP2016-03-59, Indian Institute of Management Ahmedabad, Research and Publication Department.
    6. Shaif Jarallah & Wali Ullah, 2014. "Evolving corporate governance and the dividends behaviour regime in Japan," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 61(3), pages 279-303, September.

  4. Akinobu Shuto & Tomomi Takada, 2008. "Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan," Discussion Paper Series 227, Research Institute for Economics & Business Administration, Kobe University.

    Cited by:

    1. Jean-François Casta & Olivier Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.

  5. Akinobu Shuto & Shota Otomasa & Kazuyuki Suda, 2007. "The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate," Discussion Paper Series 230, Research Institute for Economics & Business Administration, Kobe University, revised Mar 2008.

    Cited by:

    1. Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.

  6. Akinobu Shuto, 2005. "Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings," Discussion Paper Series 224, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2008.

    Cited by:

    1. Keishi Fujiyama & Makoto Kuroki, 2017. "Employee Downsizing and Accounting Choices: Evidence from Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
    2. Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
    3. Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
    4. Chen, Shaw K. & Lin, Bing-Xuan & Wang, Yaping & Wu, Liansheng, 2010. "The frequency and magnitude of earnings management: Time-series and multi-threshold comparisons," International Review of Economics & Finance, Elsevier, vol. 19(4), pages 671-685, October.

Articles

  1. Akinobu Shuto & Tomomi Takada, 2010. "Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 815-840.

    Cited by:

    1. Wei Li & Yaping Wang & Liansheng Wu & Jason Zezhong Xiao, 2017. "The Ethical Dimension of Management Ownership in China," Journal of Business Ethics, Springer, vol. 141(2), pages 381-392, March.
    2. Xi Li, 2015. "Accounting Conservatism and the Cost of Capital: An International Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 555-582, June.
    3. Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012. "Excess Executive Compensation and the Demand for Accounting Conservatism," Discussion Paper Series DP2012-08, Research Institute for Economics & Business Administration, Kobe University.
    4. Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.
    5. Charbel Salloum & George Jabbour & Jacques Digout & Elias Gebrayel, 2015. "Managerial Dominance over the Board and Audit Committee Independence in Financial Institutions," Post-Print hal-01371710, HAL.

More information

Research fields, statistics, top rankings, if available.

Statistics

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NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 9 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting & Auditing (3) 2008-07-30 2008-09-13 2008-10-13
  2. NEP-BEC: Business Economics (3) 2008-09-13 2010-03-06 2012-03-28
  3. NEP-FOR: Forecasting (2) 2013-11-16 2013-11-16
  4. NEP-CFN: Corporate Finance (1) 2008-09-13
  5. NEP-CTA: Contract Theory & Applications (1) 2008-09-13
  6. NEP-LAB: Labour Economics (1) 2008-07-30

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