Disclosure in Japanese corporate annual reports

Article Abstract:

The study examines mandatory and voluntary disclosure levels in Japanese corporate annual reports. Japan has unique accounting regulations which other countries are interested in because of its economic success. The research is not conclusive and compares disclosure levels in the Commercial Code (CC) and the Securities and Exchange Law (SEL.) Results show that disclosure degrees are higher in SEL accounts compared to CC accounts. Disclosure in CC accounts are restrained to mandatory terms. Multi-listed companies achieve greater disclosures.

Japan, Laws, regulations and rules, Corporation reports, Company reports, Disclosure statements (Accounting)

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Regression analysis in accounting disclosure studies

Article Abstract:

The problem of empirically estimating the link between accounting variables is addressed, and the application of rank and normal scores regression in accounting disclosure studies is examined, with a focus on data-analytical methods. One approach is to transform the data and using Rank Regression, instead of the conventional OLS. Several transformations are considered, including Rank Regression, which is outlined in further detail. Normal scores are proposed as an alternative to Rank Regression

Usage, Accounting, Regression analysis

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The information content of defence documents in UK hostile take-over bids

Article Abstract:

A study of 79 hostile takeover attempts in the United Kingdom has revealed that information contained in defence documents has little influence over the outcome of a bid. The company being targeted for acquisition may introduce information in a defence document to discourage shareholders from accepting an offer. The research indicates that company management may urge shareholders to refuse the offer for other reasons, such as to drive up the offer price.

Acquisitions and mergers, Corporate anti-takeover measures, Antitakeover strategies

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