Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Keishi Fujiyama"'
Autor:
Hidemasa Nakamura, Keishi Fujiyama
Publikováno v:
Japanese Journal of Sport Management. 15:3-21
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f736d2f96e2bec0a517878811e9ff34e
https://doi.org/10.5225/jjsm.2022-004
https://doi.org/10.5225/jjsm.2022-004
Autor:
KEISHI FUJIYAMA1 fujiyama@rieb.kobe-u.ac.jp
Publikováno v:
Japanese Accounting Review. 2022, Vol. 12, p1-21. 21p.
Autor:
Makoto Kuroki, Keishi Fujiyama
Publikováno v:
Journal of International Accounting Research. 19:91-109
Prior research shows that managers make income-decreasing accounting choices around labor negotiations and predicts that managers disclose bad news during labor negotiations. This study extends the literature by investigating whether disclosure and f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c312410b673bfcd1f1577520737d3245
https://doi.org/10.2308/jiar-17-079
https://doi.org/10.2308/jiar-17-079
Publikováno v:
SSRN Electronic Journal.
Consistent with the existing evidence from a single country study, our differences-in-differences estimation finds a negative effect of employment protection legislation (EPL) provisions on labor productivity in a sample of OECD countries. Our study
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::038d5be5a61791ce6d9c1dc734399b88
https://doi.org/10.2139/ssrn.3880839
https://doi.org/10.2139/ssrn.3880839
Autor:
Keishi Fujiyama
Publikováno v:
SSRN Electronic Journal.
The literature suggests that—given the long-term relationship between firms and employees—managers implement conservative accounting in anticipation of employee negotiations to inform their employees of the firms’ underlying economics. This stu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9e37fdf985a60d49b7f5855368fd92f5
https://doi.org/10.2139/ssrn.2905609
https://doi.org/10.2139/ssrn.2905609
Autor:
KEISHI FUJIYAMA1, TETSUYUKI KAGAYA2 t.kagaya@r.hit-u.ac.jp, TOMOHIRO SUZUKI2, YUKARI TAKAHASHI3
Publikováno v:
Hitotsubashi Journal of Commerce & Management. Oct2014, Vol. 48 Issue 1, p1-30. 30p.
Autor:
Keishi Fujiyama
Publikováno v:
International Perspectives on Accounting and Corporate Behavior ISBN: 9784431547914
Comparative international research on earnings attributes suggests that financial reporting outcomes are partly determined by reporting incentives. Moreover, studies have argued that current-period accounting income tends to be viewed as the pie for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d2e6c77f460f73ce5d991b5bcdda82c
https://doi.org/10.1007/978-4-431-54792-1_8
https://doi.org/10.1007/978-4-431-54792-1_8
