2-1 Naka Kunitachi-shi
Tokyo 186-8601
Japan
http://https://souhei-ishida.com/
Hitotsubashi University
Debt covenants, Management earnings forecast, Management optimism, Covenant violation, Renegotiation, Debt contract, Incomplete contracting theory
earnings forecasting, machine learning, k-nearest neighbors, random forest, deep neural networks, management earnings forecasts. JEL classification: C21
Former CEO director, CEO turnover, Management earnings forecast, Forecasting ability, Japan
board gender diversity, disability diversity, diversity washing, compliance, Japan
budgetary participation, budgetary slack, management earnings forecast, forecast innovations, forecast errors
earnings management; horizon problem; advisor; CEO post-retirement career; co-opted board; outside director
Earnings management; return on equity (ROE); institutional shareholder services (ISS); proxy voting advisor
corporate governance reform, corporate governance code, outside director, board structure, institutional theory
Dividends; Management forecasting ability; Management earnings forecast; Predictive ability of dividends; Japan
Managerial ability, Japan, Stock returns, ROA, CEO turnovers
Managerial ability, management earnings forecast, forecast accuracy, earnings management
