Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Atsushi Shiiba"'
Publikováno v:
同志社商学 = Doshisha Shogaku (The Doshisha Business Review). 73(1):81-114
研究(Article)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::a411a4f22323062dd3269e5c890a61aa
http://id.nii.ac.jp/1707/00028515/
http://id.nii.ac.jp/1707/00028515/
Autor:
Yoshikazu Ishinagi, Atsushi Shiiba
Publikováno v:
Journal of Accounting and Public Policy. :107072
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3de310575d70139180ff415eafc4086e
https://doi.org/10.1016/j.jaccpubpol.2023.107072
https://doi.org/10.1016/j.jaccpubpol.2023.107072
Autor:
Joonghwa Oh, Atsushi Shiiba
Publikováno v:
SSRN Electronic Journal.
This study investigates how the disclosure of management compensation contracts affects executive behavior by modeling a situation in which both the principal-agent relationship and market interactions are important. We find that making the disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ab0a959ade700aeef41b106951c3bf2
https://doi.org/10.2139/ssrn.3567519
https://doi.org/10.2139/ssrn.3567519
Publikováno v:
Journal of Business Finance & Accounting. 45:1139-1163
To test the implication of Watts’ (2003) argument that accounting conservatism increases the efficiency of executive compensation contracts, we investigate the relation between accounting conservatism and earnings‐based executive compensation con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c2a6d9e0026619265f3f6cf7aba16824
https://doi.org/10.1111/jbfa.12350
https://doi.org/10.1111/jbfa.12350
Autor:
Atsushi Shiiba, Yutaro Murakami
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2110362
This paper considers how a manager decides to disclose or withhold segment information in a capital market setting. In particular, we develop a multi-period model in which a manager in each period decides how to allocate her effort between two busine
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e830869f7cc0247993177c704eea0b29
https://doi.org/10.1177/0148558x211036248
https://doi.org/10.1177/0148558x211036248
Publikováno v:
Journal of the Japanese Forest Society. 97:203-207
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::931d03c535d4e2ca93367415a81f7853
https://doi.org/10.4005/jjfs.97.203
https://doi.org/10.4005/jjfs.97.203
Publikováno v:
Journal of Structural and Construction Engineering (Transactions of AIJ). 78:1105-1112
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa0b27652c9d3e81b317be6781e0cb58
https://doi.org/10.3130/aijs.78.1105
https://doi.org/10.3130/aijs.78.1105
Publikováno v:
Mokuzai Gakkaishi. 58:90-99
宮崎県南部地域産スギ丸太から得られた枠組壁工法用製材（204材，206材）について，各種強度性能（曲げ・引張り・圧縮・せん断）を評価するとともに，縦振動ヤング係数による機械等
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d273d09e13a07bc553d59ce34fdfc5ca
https://doi.org/10.2488/jwrs.58.90
https://doi.org/10.2488/jwrs.58.90
Publikováno v:
Mokuzai Gakkaishi. 57:234-241
宮崎県産スギ大径材及びそれから得られる平角について，材料特性を把握するとともに曲げ性能を調べた。丸太の縦振動ヤング係数（Et）は，1番玉は2番玉に比べて約19％低かったが，1番
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed4be2b47b67152bc93d20217811cd47
https://doi.org/10.2488/jwrs.57.234
https://doi.org/10.2488/jwrs.57.234
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 17:41-56
According to some research, the profit available for dividend is undervalued. This paper examines the determinants of undervaluation based on the tax and agency hypotheses. First, the influence of taxation on dividend income on the valuation of compa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a5e57c8c86e4db7fb3f29f38d118ecce
https://doi.org/10.1080/16081625.2010.9720851
https://doi.org/10.1080/16081625.2010.9720851