Masanori Orihara

University of Tsukuba

SCHOLARLY PAPERS

4

DOWNLOADS

208

CITATIONS

2

Scholarly Papers (4)

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 87 (286,545)
Citation 3

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 49 (387,021)
Citation 1

Abstract:

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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 37 (431,425)

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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 35 (439,647)

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board of directors, commitment, contract enforceability