.../methodology/approach A survey methodology was employed to gather data from 1,000 individual investors in Japan. The survey focused on investors' evaluations of selected M&A transactions on announcement and response dates, grouping respondents into over-valuers, under-valuers and others based on changes...

... quality Foreign ownership Corporate governance Japan Zombie firms are generally considered as firms that survive with financial rescue from banks (Hoshi, 2006 ; Caballero et al., 2008). However, rescuing zombie firms can stabilize the economy temporarily (Nakamura, 2023) and often...

...&A performance solely to acquiring firms' managers' earnings management incentives. The current study finds that the target firm's poor pre-M&A performance is also associated with the relation between NGW and post-M&A performance. Bargain purchase Japan Mergers and acquisitions (M&A) Negative...

... Code (FRC, 2010) was the catalyst for other countries including Japan to implement stewardship regulation (Hill, 2018). Whether the Code's introduction will achieve the objective of increasing engagement by institutional investors remains an open question (Nakagawa, 2017). The stewardship Code...

...Hu Dan Semba; Ryo Kato Purpose There has been growing concern worldwide regarding audit quality in Japan after the Kanebo and Olympus accounting scandals. The purpose of this paper is to examine the Japanese audit market from 2001 to 2011 to determine whether audit quality differs between Big N...

...Frendy; HU Dan Semba Purpose The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of other comprehensive income (OCI) items decreases the information usefulness of earnings...

...Satoshi Sugahara Purpose – The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools in Japan. With the acceleration of globalism in accounting education, the aim of this exploratory...

... on the learning style preferences of accounting students across multicultural environments. To compare this construct, accounting students from Japan, Australia and Belgium were chosen as the subjects. The reason these three countries were chosen for this study was because each are considered very representative...

... can increase profitability of their firms by correctly handling the individual components of working capital to an optimal level. This paper aims at contributing to our knowledge by studying the cash conversion cycle and its relation to firm performance in a different context, Japan...

... consumer market. In particular, Japanese MNCs need to pay much more attention to the oppressed and potentially explosive emotion of animosity as the legacy of past conflicts (i.e. war, economic, political, etc.) between Japan and China. Ettenson and Klein (2005) suggest that relevant research...

...Satoshi Sugahara; Kazuo Hiramatsu; Greg Boland Purpose The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work...

.... Intangible assets Japan Economic growth Financial forecasting Regression analysis In the recent years of the internet era, companies have become heavily involved in internet trading, requiring, and resulting in huge investments in intangible assets (ITAs) (intellectual capital). As seen by Lev...

...Satoshi Sugahara; Gregory Boland Purpose This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision. Design/methodology/approach This study is the first such research...