Masanori Orihara

University of Tsukuba

SCHOLARLY PAPERS

10

DOWNLOADS

707

SSRN CITATIONS

5

CROSSREF CITATIONS

5

Scholarly Papers (10)

1.

Corporate Governance Compliance and Herding

International Review of Financial Analysis, 2022, Vol. 80: 102029
Number of pages: 35 Posted: 23 Oct 2019 Last Revised: 02 Feb 2022
Masanori Orihara and Arman Eshraghi
University of Tsukuba and Cardiff Business School
Downloads 151 (296,813)
Citation 2

Abstract:

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Corporate governance, Compliance, Herding, Outside Directors, Japan

2.

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 111 (374,335)
Citation 3

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

3.

COVID-19: Firm Value and Pre-Existing Corporate Governance Regulations

Number of pages: 44 Posted: 19 Apr 2021 Last Revised: 05 May 2022
Masanori Orihara
University of Tsukuba
Downloads 96 (413,083)

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Outside Director, Firm Value, Bonding Hypothesis, COVID-19, Regulation, Japan

4.

Borrowing in Unsettled Times and Cash Holdings Afterwards

Number of pages: 77 Posted: 07 Sep 2019 Last Revised: 14 Nov 2022
Masanori Orihara, Yoshiaki Ogura and Yue Cai
University of Tsukuba, Waseda University, Faculty of Political Science and Economics and Waseda University - Graduate School of Economics
Downloads 95 (415,976)

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Financial Crisis; Cash Holdings; Relationship Banking; Hold-up Problem; Bank Consolidation

5.

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 76 (475,882)
Citation 1

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

6.

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 55 (560,929)
Citation 1

Abstract:

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stock liquidity; stock market scrutiny; natural experiment

7.

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 45 (610,828)

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board of directors, commitment, contract enforceability

8.

Family Firms' Dividend Policies: Evidence from a Japanese Tax Reform

Finance Research Letters, 2021, 102199
Number of pages: 16 Posted: 03 Jun 2021 Last Revised: 28 Jun 2021
Akitada Kasahara and Masanori Orihara
Osaka University and University of Tsukuba
Downloads 40 (638,739)

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Family firm, Dividend policy, Corporate governance, Consumption smoothing

9.

Strategic Switching of Governance Mechanisms

Number of pages: 16 Posted: 17 Jan 2020
Masanori Orihara
University of Tsukuba
Downloads 36 (662,759)

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

10.

Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote

Number of pages: 32
Masanori Orihara
University of Tsukuba
Downloads 2

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Taxation, Election, Financing, Ownership Structure, Dividend, Japan