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Publication List - Kyoko Nagata (52 entries)
Journal Paper
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Kyoko Nagata.
IFRS適用をめぐる財務諸表作成者側の視点,
會計,
Vol. 201,
No. 6,
June 2022.
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Chai-Aun Ooi,
Chee-Wooi Hooy,
Kyoko Nagata.
Corporate Social Responsibility, Firm Value and Corporate Governance Code Revisions: The Asian Evidence,
Asian Economic Journal,
Vol. 35,
No. 1,
pp. 27-56,
Apr. 2021.
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Taeko yastake,
Kyoko Nagata.
日本企業における株主優待実務の実態:サーベイ調査から,
証券経済研究,
第104号,
Dec. 2018.
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Taeko yasutake,
Kyoko Nagata,
Yuto Matsuda.
日本企業における株主優待導入の目的,
経営財務研究,
日本経営財務研究学会,
第38巻,
第1・2合併号,
pp. 75-91,
Dec. 2018.
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Ozu, C.,
M. Nakamura,
Kyoko Nagata,
S. Gray.
Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits,
Australian Accounting Review,
Vol. 84,
No. 28,
pp. 4-13,
Mar. 2018.
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Kyoko Nagata,
Pascal Nguen.
Ownership Structure and Disclosure Quality: Evidence from Management Forecasts Revisions in Japan,
Journal of Accounting and Public Policy,
Vol. 36,
No. 6,
pp. 451-467,
Nov. 2017.
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Kyoko Nagata.
CSR Performance and Firm Value,
Securities Analysts Journal,
Vol. 54,
5,
pp. 15-25,
July 2016.
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Kyoko Nagata.
Review of Empirical Research on Goodwill under IFRS3 and SFAS142,
Securities Analysts Journal,
Vol. 54,
No. 5,
pp. pp.26-34,
May 2016.
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Mian, R.,
K.Nagata.
“Do foreign institutional investors promote governance improvements in Japan?" Japan Journal of Finance, Vol. 35, No.1-2, pp.29-54 (December 2015).,
Japan Journal of Finance,
Vol. 35,
No. 1-2,
pp. 29-54,
Dec. 2015.
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Kyoko Nagata.
のれんをめぐる実証研究 – 最近の展開と課題,
企業会計,
Vol. 66,
No. 12,
pp. 48-54,
Dec. 2014.
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Kyoko Nagata.
Does earnings management lead to favorable IPO price formation or further underpricing? Evidence from Japan,
Journal of Multinational Financial Management,
Vol. 23,
No. 4,
pp. 301-313,
June 2013.
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Kyoko Nagata,
Kazushi Shirato.
分類操作による利益調整行動,
証券アナリストジャーナル,
Vol. 51,
No. 5,
pp. 44-53,
May 2013.
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Kyoko Nagata,
Hiroyuki Makino.
Earnings quality and valuation of IPOs,
Japan Journal of Finance,
Japan Finance Association,
Vol. 32,
pp. 77-90,
Dec. 2012.
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Ramirez, P.G.,
Hachiya, T.,
Nagata.K..
What Drives Foreign Ownership in Japan? Evidence from Before and After Japan’s Financial Crisis,
Journal of Asia-Pacific Business,
Vol. 13,
# 2,
June 2012.
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Nagata.K.,
T. Hachiya.
Earnings Management and the Pricing of Initial Public Offerings,
Review of Pacific Basin Financial Markets and Policies,
Vol. 10,
No. 4,
pp. 541-559,
Dec. 2007.
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Kyoko Nagata.
新規株式公開における利益調整とプライシング,
証券アナリストジャーナル,
Vol. 45,
No. 9,
pp. 57*67,
Sept. 2007.
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Kyoko Nagata.
「無形資産会計をめぐる制度上の個別論点-無形資産と「不確実性」,
伊藤邦雄編, 無形資産の会計,
pp. 237-250,
June 2006.
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Kyoko Nagata.
無形資産会計の国際的動向-国際会計基準-,
伊藤邦雄編, 無形資産の会計,
pp. 112-120,
June 2006.
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Kyoko Nagata.
無形資産会計の国際的動向-アメリカ-,
伊藤邦雄編,無形資産の会計,
中央経済社,
pp. 59-71,
June 2006.
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Kyoko Nagata.
新規株式公開の目的と利益調整インセンティブ,
會計,
Vol. 166,
No. 6,
pp. 86-99,
June 2004.
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Kyoko Nagata.
新規株式公開企業の利益調整行動,
会計プログレス,
Vol. 5,
pp. 91-106,
May 2004.
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Kyoko Nagata.
企業結合の会計政策-新会計基準を巡る論争と実証課題-,
証券アナリストジャーナル,
Vol. 40,
No. 9,
pp. 58-67,
Sept. 2002.
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Kyoko Nagata.
HOYAの価値創造経営,
クオリティマネジメント,
Vol. 53,
No. 6,
2002.
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Kyoko Nagata.
合併会計情報に対するわが国証券市場の評価,
一橋論叢,
Vol. 126,
No. 5,
pp. 566-583,
July 2001.
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Kyoko Nagata.
企業結合をめぐる会計政策の論理,
一橋論叢,
Vol. 125,
No. 5,
pp. 510-526,
Feb. 2001.
Book
International Conference (Reviewed)
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Gray, S.J.,
K.Nagata,
M. Nakamura,
C. Ozu.
Voluntary adoption of IFRS: What motivates Japanese firms to voluntarily adopt IFRS?,
8th International Workshop on Accounting & Regulation,
June 2019.
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Nakamura, M.,
K.Nagata,
C.Ozu.
“Preparers’ perceived costs and benefits of IFRS: What factors determine preparers’ attitude towards IFRS?”,
7th International Workshop on Accounting and Regulation,
July 2016.
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Kyoko Nagata.
Managing earnings using classification shifting: Evidence from Japan,
,” The Annual JCAE (Journal of Contemporary Accounting and Economics) Symposium 2014,
Jan. 2014.
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Kyoko Nagata.
Keiretsu affiliation and IPO decisions,
Asian Finance Association 2011 International Conference,
Asian Finance Association 2011 International Conference,
July 2011.
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Nagata K.,
Rhee, S.G..
Ownership Structure, Earnings Management and Underpricing,
The 34th annual congress of European Accounting Association,
The 34th annual congress of European Accounting Association,
Apr. 2011.
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Kyoko Nagata.
Earnings Management and IPO Underpricing: Evidence from Japan,
The 33rd annual congreds of European Accounting Association,
Oct. 2010.
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Kyoko Nagata,
S.G.Rhee.
Ownership, Control and Underpricing in Initial Public Offerings: Evidence from Japan,
The 22nd Annual Australasian Finance and Banking Conference,
The 22nd Annual Australasian Finance and Banking Conference,
Dec. 2009.
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Nagata, K.,
T. Hachiya,
S. G. Rhee.
Nagata, K., T. Hachiya, and S. G. Rhee. 2008. Inside Blockholdings and Earnings Management in Initial Public Offerings,
The 20th Asian-Pacific Conference on International Accounting Issues,
Proceedings of the 20th Asian-Pacific Conference on International Accounting Issues,
CD-ROM,
Nov. 2008.
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Guan, L.,
D. He,
K. Nagata,
S.Ghon Rhee.
Earnings Management and the Performance of Seasoned Equity Offerings: Evidence from Japanese Issuers,
Asian Financial Association-Nippon Financial Association 2008 International Conference,
Proceedings of Asian Financial Association-Nippon Financial Association 2008 International Conferences,
CD-ROM,
July 2008.
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Nagata K.,
T. Hachiya.
Competing Motives for Earnings Management in Initial Public Offerings,
The 18th Asian-Pacific Conference on International Accounting Issues,
Proceedings of the 18th Asian-Pacific Conference on International Accounting Issues,
CD-ROM,
Oct. 2006.
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Nagata, K.,
T. Hachiya.
Competing motives for earnings management in initial public offerings,
7th Annual Conference of the Asian Academic Accounting Association,
Proceedings of the 7th Annual Conference of the Asian Academic Accounting Association,
Sept. 2006.
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Kyoko Nagata,
Toyohiko Hachiya.
Earnings management and initial returns of IPOs,
The Asian Pacific Conference on International Accounting Issues,
Proceedings of Sventeenth Asian Pacific Conference on International Accounting Issues,
pp. CD-ROM,
Nov. 2005.
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Kyoko Nagata.
Earnings management and initial returns of IPOs,
pp. 570-578,
June 2005.
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Kyoko Nagata.
Value Relevance of Earnings and Book Values of Acquiring Companies under Current Japanese GAAP,
APC Proceedings, 15th Asian Pacific Conference on International Accounting Issues,
Nov. 2003.
International Conference (Not reviewed / Unknown)
Domestic Conference (Not reviewed / Unknown)
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Kyoko Nagata.
日本会計研究学会関東部会統一論題報告 「IFRS適用をめぐる財務諸表作成者側の視点」,
日本会計研究学会関東部会,
Mar. 2022.
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Kazuya Matsuo,
Kyoko Nagata.
IPOにおける発行市場の株価形成と初値,
Sept. 2017.
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Rehman Mian,
Kyoko Nagata.
Why do Japanese firms hold less cash than they used to?,
2013.
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Hiroyuki Makino,
Kyoko Nagata.
Earnings Quality, Valuation, and underpricing in IPO,
日本経営財務研究学会第36回全国大会,
日本経営財務研究学会ホームページ,
Oct. 2012.
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Kazushi Shirato,
Kyoko Nagata.
Eanings Management through Classification Shifting under Japanese GAAP,
日本経営財務研究学会第36回全国大会,
日本経営財務研究学会ホームページ,
Oct. 2012.
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Kyoko Nagata.
新規株式公開企業の利益調整行動,
日本会計研究学会第65回大会,
Sept. 2006.
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永田京子,
蜂谷豊彦.
新規株式公開企業の利益調整行動と株式リターン,
日本経営財務研究学会第29回全国大会,
日本経営財務研究学会,
pp. 64-65,
Oct. 2005.
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Kyoko Nagata.
連結財務諸表上の「のれん」に対するわが国証券市場の評価,
企業会計,
Vol. 54,
No. 2,
pp. 114-122,
June 2002.
Other Publication
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大塚成男,
永田京子.
無形資産会計をめぐる制度上の個別論点,
日本会計研究学会,
pp. 169-196,
Sept. 2005.
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大塚成男,
奥田真也,
清水泰洋,
永田京子,
善積康夫.
無形資産会計・報告の国際的動向,
日本会計研究学会,
pp. 28-105,
Sept. 2005.
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