Biddle and Hilary (2006) demonstrate that accounting quality plays an important role in
improving investment efficiency in the United States but not in Japan. We examine whether …

This study investigates the effects of cross-and stable shareholdings on the relationship
between accounting quality and trade credit in Japan. Cross-and stable shareholdings are …

This study examines how Japanese banks evaluate off-balance sheet operating leases in
their credit assessments. Using a sample of 6,985 firm-year observations in Japan over the …

Biddle and Hilary (2006) demonstrate that accounting quality improves investment efficiency
in the US but not in Japan. We examine whether no relation between accounting quality and …

In the wake of Abenomics, new regulations based on the “comply or explain” principle were
introduced to alter the deep-rooted relational shareholding (seisaku-hoyu) practice among …

This study investigates the effect of the balance sheet approach, where financial reporting
focuses on asset and liability valuation, on the usefulness of the capital adequacy ratio in the …

要約本研究では, 2003 年から 2021 年までのわが国の銀行の経営者交代に関し,
まず経営者の退任時の年齢, 在任期間, 退任後の役職, 新任経営者の年齢, 在行期間 …