Yoshie Saito

City University of New York (CUNY) - Koppelman School of Business

SCHOLARLY PAPERS

18

DOWNLOADS
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in Total Papers Downloads

3,201

SSRN CITATIONS

7

CROSSREF CITATIONS

5

Scholarly Papers (18)

1.

The Economic Value of Auditing and its Effectiveness in Public School Operations

Contemporary Accounting Research, Forthcoming
Number of pages: 37 Posted: 11 Sep 2009
Yoshie Saito and Christopher S. McIntosh
City University of New York (CUNY) - Koppelman School of Business and University of Idaho
Downloads 414 (135,249)
Citation 1

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Auditing effectiveness, public school auditing, agency theory, economic value of auditing

2.

The Value Added by Auditing and the Hidden Costs of Regulation: Public School Operation

AAA 2007 Management Accounting Section (MAS) Meeting Paper
Number of pages: 57 Posted: 01 Aug 2006
Yoshie Saito and Christopher S. McIntosh
City University of New York (CUNY) - Koppelman School of Business and University of Idaho
Downloads 360 (158,310)

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Auditing effectiveness, public school auditing, agency theory, the costs of regulation

3.

Global Audit Firm Networks and Their Reputation Risk

Journal of Accounting, Auditing & Finance 29(3): 203-237, 2014
Number of pages: 53 Posted: 13 Jan 2009 Last Revised: 26 Jun 2016
Yoshie Saito and Fumiko Takeda
City University of New York (CUNY) - Koppelman School of Business and Keio University
Downloads 335 (171,072)
Citation 3

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international spillovers, event study, assurance value, insurance value

4.

Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007

Journal of Applied Finance, Forthcoming
Number of pages: 38 Posted: 14 Nov 2009
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and City University of New York (CUNY) - Koppelman School of Business
Downloads 310 (185,637)

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CEO Compensation, Equity Holding, Price-Performance-Sensitivity, Industry Analysis

5.

Informational and Managerial Inefficiency and Conservatism for Intangible-Intensive Firms

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 67 Posted: 08 Aug 2009 Last Revised: 17 Jan 2010
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 293 (197,142)

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Efficiency Analysis, Resource Allocation, ROA and Conservatism

6.

Trends in CEO Compensation and Equity Holdings for S&P 1500 Firms: 1994-2007

Journal of Applied Finance (Formerly Financial Practice and Education), Vol. 20, No. 2, 2010
Number of pages: 17 Posted: 24 Nov 2015
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and City University of New York (CUNY) - Koppelman School of Business
Downloads 264 (219,159)
Citation 2

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7.

Managerial Decisions to Discontinue Operations and Future Firm Performance

Number of pages: 57 Posted: 07 Aug 2011
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 260 (222,502)

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discontinued operations, future performance, managerial decisions

8.

What Roles Can Nonrecurring Items Play?

(CAAA) 2008 Annual Conference Paper
Number of pages: 61 Posted: 03 Jan 2008
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 158 (351,660)

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9.

The Effects of Idiosyncratic Risks Borne by Managers on the Design of CEO Compensation Contracts

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 14 Aug 2006
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and City University of New York (CUNY) - Koppelman School of Business
Downloads 150 (367,020)

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10.

The Value and Incentive Relevance of Nonrecurring Items: Under Conservative Accounting

CAAA Annual Conference 2012
Number of pages: 56 Posted: 16 Jan 2012
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 140 (387,820)

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Valuation, CEO compensation, nonrecuring items

11.

Performance Before and After Discontinued Operations

Number of pages: 68 Posted: 16 Dec 2014
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and City University of New York (CUNY) - Koppelman School of Business
Downloads 118 (442,129)

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Discontinued Operations, Firm Performance, Corporate Focus, Accounting

12.

The Effect of Regulatory Loop-Holes on the Choice to Discontinued Operations

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 14 Jan 2016
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and City University of New York (CUNY) - Koppelman School of Business
Downloads 112 (459,827)

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Regulatory loop-holes, Discontinued operations, Corporate focus

13.

The Role of Transitory Earnings for Managerial Effort Allocation to Intangibles

Number of pages: 30 Posted: 20 Aug 2013
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 105 (481,824)

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intangible-based activities, non-recurring earnings, CEO incentives, compensation

14.

Efficient Contracting or Rent Seeking for Long-Tenured CEOs

Number of pages: 52 Posted: 14 Jan 2016
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 69 (622,433)

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Long-tenured CEO, Cash Compensation, Efficient contract, rent seeking

15.

The Signaling Value of Nonrecurring Items and CEO Market-Based Compensation

Number of pages: 62 Posted: 16 Jan 2014
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business
Downloads 59 (673,873)

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16.

Do Bank Managers Signal Through the Cash Flows Statement?

Number of pages: 56 Posted: 03 Mar 2023
Yoshie Saito and Yukihiro Yasuda
City University of New York (CUNY) - Koppelman School of Business and KDDI Research Institute
Downloads 54 (702,230)

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Japanese Bank Operations, Bank Risk Exposure, Cash Flow Management, Signaling, Classification Shifting

17.

The Analysis of Valuation Model for NASDAQ and Intangible Intensive Firms: Implication of Uncertainty

Posted: 06 Apr 2004
Yoshie Saito
City University of New York (CUNY) - Koppelman School of Business

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18.

Relationship of the Managerial Compensation Package with Managerial Equity Holdings and Firm Characteristics

Posted: 05 Apr 2004
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and City University of New York (CUNY) - Koppelman School of Business

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