Masanori Orihara

University of Tsukuba

SCHOLARLY PAPERS

7

DOWNLOADS

275

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (7)

1.

Taxation, Bank Leverage, and Financial Crises

IMF Working Paper No. 13/48
Number of pages: 27 Posted: 07 Mar 2013
Ruud A. De Mooij, Michael Keen and Masanori Orihara
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tsukuba
Downloads 89 (294,539)

Abstract:

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Bank taxation, Banks, Corporate sector, Corporate taxes, Financial crisis, Tax systems, Taxation, corporate tax, debt bias, leverage

2.

Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan

Number of pages: 48 Posted: 19 Jul 2016 Last Revised: 01 Aug 2017
Masanori Orihara
University of Tsukuba
Downloads 53 (389,871)
Citation 1

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tax asymmetries, R&D, business group, risk-taking, risk-sharing, natural experiment

3.

Stock Market Listing and Corporate Policy: Evidence from Reforms to Japanese Corporate Law

Pacific-Basin Finance Journal, 2017, 43: 15-36
Number of pages: 53 Posted: 19 Jul 2016 Last Revised: 23 Apr 2017
Masanori Orihara
University of Tsukuba
Downloads 40 (437,356)

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stock liquidity; stock market scrutiny; natural experiment

4.

Board Independence and a Shareholder's Commitment

Economics Bulletin, 2017, 37(2): 846-852
Number of pages: 9 Posted: 12 Aug 2016 Last Revised: 23 Apr 2017
Masanori Orihara
University of Tsukuba
Downloads 38 (445,698)

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board of directors, commitment, contract enforceability

5.

Corporate Governance Compliance and Firm Value: A Cultural Perspective

Number of pages: 49 Posted: 23 Oct 2019
Masanori Orihara and Arman Eshraghi
University of Tsukuba and Cardiff Business School
Downloads 35 (458,436)
Citation 1

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Voluntary disclosure, National culture, Corporate governance, Compliance, Japan

6.

Belief Updating on Bank Credit Availability and Cash Holdings

Number of pages: 36 Posted: 07 Sep 2019 Last Revised: 01 Nov 2019
Masanori Orihara, Yue Cai and Yoshiaki Ogura
University of Tsukuba, Waseda University - Graduate School of Economics and Waseda University, Faculty of Political Science and Economics
Downloads 15 (568,147)

Abstract:

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Belief Updating, Financial Crisis, Cash Holdings, Relationship Banking

7.

Strategic Switching of Governance Mechanisms

Number of pages: 16 Posted: 17 Jan 2020
Masanori Orihara
University of Tsukuba
Downloads 5 (633,963)

Abstract:

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Stewardship Code, Takeover Defense, Outside Director, Shareholders' Meeting