International Perspectives on Accounting and Corporate Behavior

Editors

Kunio Ito is a professor and a director of MBA program at the Graduate School of Commerce and Management of Hitotsubashi University in Japan. He earned his Ph.D. from Hitotsubashi University. He is also the President of Japan Accounting Association (since 2012). During the last 15 years Ito has taught accounting, financial statement analysis and valuation in the school’s MBA and doctoral courses and senior executive program. He has served as outside director to several leading Japanese corporations and as advisor to the Tokyo Stock Exchange.

Makoto Nakano is a professor at the Graduate School of Commerce and Management of Hitotsubashi University in Japan, where he completed his Ph.D. in management and accounting in 1995. His research is related to financial reporting, corporate finance, corporate governance and equity valuation. Dr. Nakano has published on these subjects in Corporate Governance: An International Review (vol. 20; 2012), Applied Financial Economics (vol.23; 2013) and The Japanese Accounting Review (vol. 2; 2012). He is also the author of Reliance on Foreign Markets: Multinationality and Performance (Springer, 2013).