TY  - BOOK
AU  - Kurokawa,Yasuyoshi
TI  - M & A for value creation in Japan
T2  - Monden Institute of Management: Japanese management and international studies,
SN  - 9789814287470
AV  - HD2746.55.J3 M2195 2010eb
U1  - 658.1/620952 22
PY  - 2010///
CY  - New Jersey
PB  - World Scientific
KW  - Consolidation and merger of corporations
KW  - Japan
KW  - Corporations
KW  - Valuation
KW  - Entreprises
KW  - Fusion
KW  - Japon
KW  - Sociétés
KW  - Évaluation
KW  - BUSINESS & ECONOMICS
KW  - Mergers & Acquisitions
KW  - bisacsh
KW  - fast
KW  - Industrial Management
KW  - hilcc
KW  - Business & Economics
KW  - Management
KW  - Electronic books
N1  - Includes bibliographical references and index; 1. Accounting problems encountered in M & As / Yasuyoshi Kurokawa -- 2. A study of goodwill and intangible fixed asset on business combination : pharmaceutical companies in Japan / Yujiro Okura -- 3. The method of payment in takeovers and earnings management / Kunimaru Takahashi -- 4. Income smoothing and the just-in-time system in the Japanese automobile industry / Michio Kunimura -- 5. M & A and its incentive system for the inter-firm organization / Yasuhiro Monden -- 6. The impact of market inefficiency on TOB in Japan / Tatsushi Yamamoto -- 7. A survey of public-to-private buy-out transactions in Japan / Keiichi Sugiura -- 8. Do M & As in Japan increase shareholder value? / Kotaro Inoue
N2  - The design or reorganization of a corporate organization should be discussed from the perspective of the supply and demand equilibrium in the market. But it is quite difficult to balance supply and demand by relying on the price mechanism of the market. The book investigates the impact of a takeover on a management's incentives to increase reported earnings. The book also analyzes the type of effects reorganizations have on the laws and regulations, while weighing the company law, accounting standards for financial instruments, tax law, other accounting principles and international standards such as the Financial Accounting Standards Board (FASB) and International Financial Reporting System (IFRS). Proposing a new institutional fundamentalism based on the merits of market competition, the book clarifies the features of public-to-private buyout in Japan, explaining the advantage of going-private transactions. The trend of public-to-private buyouts in Japan and the theoretical framework of public-to-private buyout deals are also dealt with in detail
UR  - https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=340661
ER  -