International Perspectives on Accounting and Corporate Behavior

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 with revenues around the world (Tetsuyuki Kagaya ).- 5 Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama).- 6 Accounting Policy Choice for Negative Goodwill (Yukari Takahashi).- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior (Shigeaki Sawada).- 8 The Influence of Informal Institutions on Impaired Asset Write-offs: Securing Future and Current Pies for Payouts in Japan (Keishi Fujiyama).- 9 Ex-post information value of risk disclosure (Kunio Ito, Tetsuyuki Kagaya, and Hyonok Kim). Part 2 Disclosure and Enforcement.- 10 The effects of risk disclosure on evaluation of management forecast revisions (Hyonok Kim).- 11 The Effect of Continuous Disclosure of Environmental Report (Yuki Tanaka).- 12 Analyst Herding around Management Forecasts (Mikiharu Noma).- 13 Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change (Tomohiro Suzuki).- 14 Effects of Biased Earnings Forecasts: comparative study of earnings forecasts disclosures by US and Japanese firms (Shoichi Tsumuraya).