Shin'ya Okuda

Nagoya City University

Associate Professor

Japan

SCHOLARLY PAPERS

7

DOWNLOADS

708

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Who Benefits from the Adoption of IFRS?

Number of pages: 18 Posted: 30 Sep 2010
Shin'ya Okuda
Nagoya City University
Downloads 442 (92,747)

Abstract:

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International Financial Reporting Standards, Disclosure, Cost of Capital, Competitive Equilibrium

2.

Deferred Taxes and Cost of Debt: Evidence from Japan

Number of pages: 35 Posted: 07 Apr 2013
Yumi Inamura and Shin'ya Okuda
Niigata University - Faculty of Economics and Nagoya City University
Downloads 155 (262,974)

Abstract:

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Deferred taxes, Cost of debt, Deferred tax assets, Deferred tax liabilities, Valuation

3.

Stock Price Responses to the Eco-Points Programme for Electrical Household Appliances: Evidence from Japan

Number of pages: 16 Posted: 07 Apr 2016
Hanae Tamechika and Shin'ya Okuda
Graduate School of Economics, Nagoya City University and Nagoya City University
Downloads 49 (528,820)

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event study; environmental stimulus policy; capital market

4.

Relationship between Top Managers’ Interest in Accounting Information and Accounting Practices in Startups

Number of pages: 26 Posted: 13 Apr 2022
Takaya Kubota and Shin'ya Okuda
Tohoku Gakuin University and Nagoya City University
Downloads 45 (547,418)

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Cloud-based accounting information systems, Upper echelons, Startups, Structual equation model, Investment in accounting information systems

5.

Why Does Headquarters Voluntarily Transfer Its Bargaining Power to Business Units?

Number of pages: 9 Posted: 30 May 2019
Shin'ya Okuda, takaya kubota and Yoshimi Chujo
Nagoya City University, Nagoya University, Graduate School of Economics, Students and affiliation not provided to SSRN
Downloads 17 (726,059)

Abstract:

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bargaining power, cost structure, independence of business unit

6.

An Evaluation of the Relative Importance of Parent-Only and Subsidiary Earnings in Japan: A Variance Decomposition Approach

Journal of Intrernational Accounting Research, Vol. 9, No. 1, 2010
Posted: 14 Nov 2006 Last Revised: 19 Oct 2013
Shin'ya Okuda and Atsushi Shiiba
Nagoya City University and Osaka University

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parent-only earnings, subsidiary earnings, stock returns, variance decomposition, vector autoregressive model

7.

The Effects and Determinants of Extensive Disclosure: Evidence from Japan

Posted: 12 Aug 2006
Yuko Kitora and Shin'ya Okuda
Osaka Seikei Colledge and Nagoya City University

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Corporate reputation, Corporate Social Performance (CSP), Corporate Social Responsibility (CSR), Extensive disclosure, Strategic stakeholder approach