Zobrazeno 1 - 10
of 18
pro vyhledávání: '"SOUHEI ISHIDA"'
Autor:
SOUHEI ISHIDA1 souhei@rikkyo.ac.jp, KUNIO ITO2 kuni.ito@r.hit-u.ac.jp, TAKUMA KOCHIYAMA3 t.kochiyama@r.hit-u.ac.jp
Publikováno v:
Hitotsubashi Journal of Commerce & Management. Oct2023, Vol. 57 Issue 1, p32-53. 22p.
Autor:
Souhei Ishida, Takuma Kochiyama
Publikováno v:
European Financial Management.
Autor:
Souhei Ishida, Takuma Kochiyama
Publikováno v:
European Financial Management. 29:487-516
Publikováno v:
Pacific-Basin Finance Journal. 78:101972
Autor:
Souhei Ishida, Keita Iwasawa
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
The Japanese Accounting Review. 8:1-22
Following Demerjian, Lev, and McVay (2012), we quantify managerial ability using a sample of Japanese listed firms for the period 2005-2015. Consistent with their findings, we find that the estimated managerial ability is strongly correlated with man
Publikováno v:
Japanese Accounting Review. 2018, Vol. 8 Issue 1, p1-22. 22p.
Autor:
Takuma Kochiyama, Souhei Ishida
Publikováno v:
SSRN Electronic Journal.
We examine the impact of the proxy voting guidelines of the Institutional Shareholder Services (ISS) on managers’ opportunistic reporting behaviors. In January 2015, the ISS introduced a new advisory guideline based on firms’ return on equity (RO
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2110632
We revisit the predictive ability of dividend changes for firms’ future earnings and extend the literature by examining the effect of management forecasting ability. Although prior studies have examined the relationship between dividend changes and