International comparison of firm performance dispersion
International comparison of firm performance dispersion
批准号:
20530402
负责人:
NAKANO Makoto
金额:
$2.91万
依托单位:
依托单位国家:
日本
项目类别:
Grant-in-Aid for Scientific Research (C)
财政年份:
2008
资助国家:
日本
项目状态:
已结题
起止时间:
2008 至 2012
中文摘要
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英文摘要
This study explores the fundamentals of profitability dispersion across ten countries between 1982 and 2007. Both accounting and economic factors cause this phenomenon. Using aggregated data, we report evidence that the dispersion is significantly related to income smoothing, discretion in reported earnings, the presence of small firms, and macro firm performance. The results are robust to the definition of profitability dispersion and differences of legal system.
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"Quality of Smoothed Earnings -Persistence and Dividend Policy-"
《平滑收益的质量-持续性和股息政策-》
DOI:
--
发表时间:
期刊:
影响因子:
--
作者:
[Makoto Nakano, Yasuharu Aoki, Makoto Nakano]
通讯作者:
Makoto Nakano
DOI:
--
发表时间:
2010
期刊:
影响因子:
--
作者:
[Takeishi, Akira, Yaichi Aoshima and Masaru Karube]
通讯作者:
Yaichi Aoshima and Masaru Karube
Quality of Smoothed Earnings-Persistence and Dividend Policy-
平滑盈利的质量-持续性和股息政策-
DOI:
--
发表时间:
2012
期刊:
影响因子:
--
作者:
[Makoto Nakano, Yusuke Takasu]
通讯作者:
Yusuke Takasu
What Do Smoothed Earnings Tell Us about the Future
平滑收益告诉我们什么关于未来的事情
DOI:
10.11640/tjar.2.2012_1
发表时间:
2012
期刊:
Accounting and Business Research
影响因子:
1.7
作者:
[Yusuke Takasu, M. Nakano]
通讯作者:
M. Nakano
利益持続性と利益調整行動-利益ボラティリティ構成要素アプローチ-
利润可持续性和利润调整行为-利润波动成分法-
DOI:
--
发表时间:
2011
期刊:
一橋商学論叢
影响因子:
--
作者:
[盛田良久, 蟹江章, 友杉芳正, 長吉眞一, 山浦久司(編著), 間普崇・青木雅明, 間普崇・青木雅明, 松田康弘, 中野 誠・高須悠介, Makoto Nakano, 中野誠, 中野誠・高須悠介]
通讯作者:
中野誠・高須悠介
共 14 条
Macro Empirical Accounting Research
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批准号:17K04040
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项目类别:Grant-in-Aid for Scientific Research (C)
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资助金额:$2.91万
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财政年份:2017
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负责人:NAKANO Makoto
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依托单位:
New therapeutic strategy of atherosclerosis targeting immune system for inhibition of angiogenesis
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批准号:22790372
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项目类别:Grant-in-Aid for Young Scientists (B)
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资助金额:$2.5万
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财政年份:2010
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负责人:NAKANO Makoto
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依托单位:
Toward building multicultural community at regional level: In the non-concentrated areas of international population in Japan.
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批准号:21530525
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项目类别:Grant-in-Aid for Scientific Research (C)
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资助金额:$2.25万
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财政年份:2009
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负责人:NAKANO Makoto
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依托单位:
A Sociological Study on Diversity in a Local Community
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批准号:18530384
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项目类别:Grant-in-Aid for Scientific Research (C)
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资助金额:$2.23万
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财政年份:2006
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负责人:NAKANO Makoto
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依托单位:
Study of star formation in the small molecular clouds associated with HII regions
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批准号:12640238
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项目类别:Grant-in-Aid for Scientific Research (C)
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资助金额:$2.24万
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财政年份:2000
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负责人:NAKANO Makoto
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依托单位:
Star formation in the remnant clouds associated with OB Associations
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批准号:09640322
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项目类别:Grant-in-Aid for Scientific Research (C)
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资助金额:$1.41万
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财政年份:1997
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负责人:NAKANO Makoto
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依托单位:
Star Formation in the Whole Orion Region
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批准号:06640353
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项目类别:Grant-in-Aid for General Scientific Research (C)
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资助金额:$0.9万
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财政年份:1994
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负责人:NAKANO Makoto
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依托单位: