2021 Fiscal Year Annual Research Report
Empirical Research on Cross-national Distances and Firm Risks in Multinationals
| Project/Area Number |
19K13847
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| Research Institution | University of Tsukuba |
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Principal Investigator |
顧 俊堅 筑波大学, ビジネスサイエンス系, 助教 (10820433)
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| Project Period (FY) |
2019-04-01 – 2022-03-31
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| Keywords | Cross-national distance / Multinationals / Internationalization / Accounting quality |
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| Outline of Annual Research Achievements |
The main achievements in the academic year 2021 are as follows:
Three selected papers related to this project were published. The first one was published in Management International Review (SSCI 2020 IF 2.015 Q3), which investigates the relation between the degree of a firm’s internationalization and the voluntary adoption of International Financial Reporting Standards; The second one was published in Research in International Business and Finance (SSCI 2020 IF 4.091 Q1), which enhances the understanding of the effects of cross-national differences on the CEOs’ financial misconduct risk-taking; The third one was published in Pacific-Basin Finance Journal (SSCI IF 2.514 Q2), which examines the effects of internationalization on the reliance of analyst forecasts on management forecasts.
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