Journal of the Japanese and International Economies最新文献_第8页

Property tax and farmland use in urban areas: Evidence from the reform in the early 1990s in Japan 财产税与城市农地使用:来自日本90年代初改革的证据

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2022-03-01 DOI: 10.1016/j.jjie.2021.101185

Tomomi Miyazaki , Motohiro Sato

引用次数: 4

The effects of a megabank merger on firm-Bank relationships and loan availability 大型银行合并对公司-银行关系和贷款可得性的影响

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2022-03-01 DOI: 10.1016/j.jjie.2021.101189

Taisuke Uchino , Iichiro Uesugi

{"title":"The effects of a megabank merger on firm-Bank relationships and loan availability","authors":"Taisuke Uchino , Iichiro Uesugi","doi":"10.1016/j.jjie.2021.101189","DOIUrl":"10.1016/j.jjie.2021.101189","url":null,"abstract":"<div><p>We examine the effects of the largest-ever bank merger in the world at the time on unlisted firms through their firm-bank relationships to find the following: (1) Firms that transacted with both of the merged banks prior to the merger saw their borrowing costs increase by 13 bps relative to those that transacted with only one of them. (2) Firms that transacted with only one of the two merged banks saw their borrowing costs increase by a margin of 15 bps and a decrease in the amount of loans relative to firms that transacted with neither. The deterioration in borrowing conditions is more pronounced for smaller firms. (3) Despite the deterioration in firms’ borrowing conditions, there is no evidence of a persistent decline in borrower firms’ investment or sales. (4) There is no significant difference in the extent that borrowing costs increased and loan amounts decreased between firms that transacted with the acquiring bank and those that transacted with the acquired bank.</p></div>","PeriodicalId":47082,"journal":{"name":"Journal of the Japanese and International Economies","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S088915832100068X/pdfft?md5=6dc7f00971028fc5f4b988525f1861e5&pid=1-s2.0-S088915832100068X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91253655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Natural trading partners versus empires in East and Southeast Asia regional integration (1840-1938) 自然贸易伙伴与东亚和东南亚地区一体化的帝国(1840-1938)

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2022-03-01 DOI: 10.1016/j.jjie.2021.101184

Alejandro Ayuso-Díaz

引用次数: 0

Fiscal rules and creative accounting: Evidence from Japanese municipalities 财政规则和创造性会计:来自日本市政当局的证据

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2022-03-01 DOI: 10.1016/j.jjie.2021.101172

Haruaki Hirota , Hideo Yunoue

{"title":"Fiscal rules and creative accounting: Evidence from Japanese municipalities","authors":"Haruaki Hirota , Hideo Yunoue","doi":"10.1016/j.jjie.2021.101172","DOIUrl":"10.1016/j.jjie.2021.101172","url":null,"abstract":"<div><p>This paper analyzes a new fiscal rule and creative accounting using stock-flow adjustments. Previous studies investigate creative accounting using country- or state-level data, although the definitions of creative accounting differ depending on the study. We contribute to the literature on creative accounting by using Japanese municipality data from FY2007 to FY2010, following von Hagen and Wolff (2006). We focus on stock-flow adjustments by considering the relationship between the increase in the change in debt stock and the decrease in the deficit to measure creative accounting. Our contribution is the finding that municipalities engage in stock-flow adjustments by increasing their expenditures and revenues through intergovernmental transfers, which represents creative accounting because it allows municipalities to delay improving their fiscal conditions. To evaluate a new fiscal rule, we should check not only the targeted indexes but also the untargeted indexes, which municipalities do not have an incentive to control.</p></div>","PeriodicalId":47082,"journal":{"name":"Journal of the Japanese and International Economies","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0889158321000514/pdfft?md5=55c29f14e09feb0da4d7c4f6d0fc587a&pid=1-s2.0-S0889158321000514-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73579734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

The effects of employment support programs on public assistance recipients: The case of a Japanese municipality program 就业支持计划对公共援助受助人的影响:以日本市政计划为例

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2022-03-01 DOI: 10.1016/j.jjie.2021.101186

Kodai Matsumoto

引用次数: 0

The impact of bequest motives on labor supply and retirement behavior in Japan: A theoretical and empirical analysis 遗赠动机对日本劳动力供给和退休行为的影响:理论与实证分析

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2021-12-01 DOI: 10.1016/j.jjie.2021.101166

Charles Yuji Horioka , Emin Gahramanov , Aziz Hayat , Xueli Tang

{"title":"The impact of bequest motives on labor supply and retirement behavior in Japan: A theoretical and empirical analysis","authors":"Charles Yuji Horioka , Emin Gahramanov , Aziz Hayat , Xueli Tang","doi":"10.1016/j.jjie.2021.101166","DOIUrl":"10.1016/j.jjie.2021.101166","url":null,"abstract":"<div><p>Do individuals who want to leave a bequest work more and retire later than other individuals? Does the reason for wanting to leave a bequest (altruism vs. exchange) matter? In this paper, we conduct a theoretical and empirical analysis of the impact of bequest motives on the labor supply and retirement behavior of households in Japan, and to the best of our knowledge, it is virtually the first paper to do so. We conduct an empirical analysis using micro data from a unique survey—the Preference Parameters Study of Osaka University—and show that respondents with an altruistic or strategic/exchange bequest motive work more at the intensive margin than those without any bequest motive but that respondents with a strategic or exchange bequest motive work less at the extensive margin (i.e., retire earlier) than those without any bequest motive. Our findings for the strategic or exchange motive suggest that respondents with such a motive tend to work more than others before they retire so that they can earn more, leave a larger bequest to their children, and elicit more care from them but that they tend to retire earlier than others so that they can start receiving care for themselves and their spouses from their children sooner. Our findings have important policy implications because they imply that inheritance taxes may affect people's labor supply and retirement behavior by influencing the strength of their bequest motives and that these effects may differ by the type of bequest motive.</p></div>","PeriodicalId":47082,"journal":{"name":"Journal of the Japanese and International Economies","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jjie.2021.101166","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83997536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tariff Pass-through in Wholesaling: Evidence from Firm-level Data in Japan✰ 批发中的关税传递:来自日本企业层面数据的证据

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2021-12-01 DOI: 10.1016/j.jjie.2021.101164

Youngmin Baek , Kazunobu Hayakawa , Kenmei Tsubota , Shujiro Urata , Kenta Yamanouchi

引用次数: 4

Who can work from home? The roles of job tasks and HRM practices 谁可以在家工作?工作任务和人力资源管理实践的角色

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2021-12-01 DOI: 10.1016/j.jjie.2021.101162

Daiji Kawaguchi , Hiroyuki Motegi

引用次数: 27

Female CEOs on Japanese corporate boards and firm performance 日本公司董事会中的女性首席执行官与公司业绩

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2021-12-01 DOI: 10.1016/j.jjie.2021.101163

Katsuyuki Kubo, Thanh Thi Phuong Nguyen

引用次数: 9

No Successor, No Success? Impact of a Little Son on Business Performance 没有后继者，就没有成功?小儿子对企业绩效的影响

IF 2.9 3区经济学

Journal of the Japanese and International Economies Pub Date : 2021-12-01 DOI: 10.1016/j.jjie.2021.101169

Naomi Kodama , Yoshiaki Murakami , Mari Tanaka

引用次数: 1