The Internationalization and Voluntary Adoption of International Accounting Standards by Japanese MNEs

Autor: Hideaki Sakawa, Junjian Gu, Naoki Watanabel

Publikováno v: Management International Review. 61:713-744

This study investigates the relationship between the degree of a company’s internationalization and the voluntary adoption of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practices (GAAP) based on an analy

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a436ff7583ceaa023ab637d8a1398025
https://doi.org/10.1007/s11575-021-00452-z

Country Portfolio and Taxation: Evidence from Japan

Autor: Junjian Gu

Publikováno v: Journal of Business Ethics. 175:583-607

This study investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior. We use a sample comprising data on Japanese multinationals covering 2004 to 2014 to examine the relationship between fore

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2b9a0de8471392839928f9c2d6f9bc6a
https://doi.org/10.1007/s10551-020-04660-9

Internationalization and the reliance of analyst forecasts in stakeholder-oriented corporate governance: Evidence from Japanese MNEs

Autor: Hideaki Sakawa, Naoki Watanabel, Junjian Gu

Publikováno v: Pacific-Basin Finance Journal. 73:101755

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::690b0deb0bb59d44624e9b3d8d1cce67
https://doi.org/10.1016/j.pacfin.2022.101755

Risk Assessment on Continued Public Health Threats: Evidence from China’s Stock Market

Autor: Junjian Gu

Publikováno v: International Journal of Environmental Research and Public Health, Vol 17, Iss 7682, p 7682 (2020)
International Journal of Environmental Research and Public Health
Volume 17
Issue 20

Given the disturbing effects of the coronavirus disease 2019 (COVID-19) outbreak, we are motivated to examine whether the continued increase of the provincial public health threats affects the firms&rsquo
accumulative abnormal return. Using the

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::40a01e800254c25ff4bc1e02a76377f8
https://www.mdpi.com/1660-4601/17/20/7682

Corporate innovation and R&D expenditure disclosures

Autor: Junjian Gu, Chao Chen, Rongxi Luo

Publikováno v: Technological Forecasting and Social Change. 174:121230

This study investigates innovation output by examining patents of listed companies with and without R&D expenditure disclosures and the role of product market competition in R&D expenditure disclosure choices when the institutional environment of an

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1963748cb9b8434f01cb71622aabb9e1
https://doi.org/10.1016/j.techfore.2021.121230