The purpose of this study is to examine the relationship between managers' ability and
voluntary disclosure of carbon emissions and whether industry competition affects those …

Purpose As the pandemic begins to ease, many companies are figuring out that working
remotely is the future of work and “a new normal”. This research focuses on strategic …

This study examines the effect of macroeconomic uncertainty on the accuracy of
management earnings forecasts. Focusing on Japanese management earnings forecasts …

We examine whether and how budgetary participation practices affect top managers'
earnings forecasts. Previous research highlights that lower-level managers participating in …

This study investigates the effect of managerial discretion regarding initial earnings forecasts
on future stock returns for Japanese firms. We estimate the unexpected portion of initial …

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 …

This study clarifies the relationship between variable costing and overproduction. Full
costing is problematic since it promotes overproduction by positively evaluating inventory …

Previous studies investigating the asymmetry of stock market reactions to news have shown
that managers delay the disclosure of bad news. By focusing on the Japanese market, whe …

We focus on management earnings forecasts following debt covenant violations and
examine managers' strategic communication with bank lenders during private loan …

This study examines the influence of accounting comparability on management earnings
forecast accuracy. Using the Japanese setting, where management earnings forecasts are …