Yoshinori Shimada

Saitama University

Associate Professor

Shimo-Okubo 255, Sakura

Saitama, 338-8570

Japan

SCHOLARLY PAPERS

7

DOWNLOADS

480

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards

Posted: 10 Oct 2010
Tadanori Yosano and Yoshinori Shimada
Kobe University - Graduate School of Business Administration and Saitama University
Downloads 159 (203,425)

Abstract:

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Mergers and Acquisitions, Purchase method, Pooling-of-interests method, Goodwill, Amortization, IFRS adoption

2.

Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan

Posted: 30 Sep 2010 Last Revised: 09 Nov 2010
Tadanori Yosano and Yoshinori Shimada
Kobe University - Graduate School of Business Administration and Saitama University
Downloads 106 (277,747)

Abstract:

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Tender offers, Pecking order, Method-of-Payment, Financial slack, Free cash flow, Misvaluation hypothesis

3.
Downloads 88 (313,654)

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forecast precision, implied cost of equity capital, corporate governance, information quality

4.

Political Connectedness and Management Forecast Disclosure

Number of pages: 49 Posted: 20 Jun 2018 Last Revised: 01 Apr 2020
Yoshinori Shimada
Saitama University
Downloads 51 (418,680)

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management forecast; political connectedness; soft political contribution; economic rent; change in government

5.

Post-Stock Performance of Bailout Acquisitions in Japan: A One Decade Experience

Number of pages: 32 Posted: 04 Dec 2010
Tadanori Yosano and Yoshinori Shimada
Kobe University - Graduate School of Business Administration and Saitama University
Downloads 43 (449,123)

Abstract:

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Accounting Accruals, Rescued M&A, Accruals Reversals

6.

The Effects of Environmental Protection Activities on Corporate Tax Avoidance in Japan

Number of pages: 45 Posted: 25 Jun 2018
Hiroshi Onuma and Yoshinori Shimada
Tokyo University of Science and Saitama University
Downloads 33 (493,275)

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Tax Avoidance, Environmental Protection Activity, Environmental Protection Cost, Environmental Rating, Outside Director, Institutional Ownership

7.

Investment Forecast Disclosure and the Cost of Equity Capital: Evidence from the Treatment Effect Estimates Model

Yoshinori Shimada (2020) Voluntary disclosure of investment forecasts and the cost of capital: evidence from the treatment effect estimates model, Asia-Pacific Journal of Accounting & Economics, 27:4, 472-489, DOI: 10.1080/16081625.2018.1517050
Posted: 24 Mar 2015 Last Revised: 13 Jul 2020
Yoshinori Shimada
Saitama University

Abstract:

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Investment forecast disclosure, voluntary disclosure, implied cost of equity capital