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Determinants of managers' choices in...

Kojima, Koji.

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Determinants of managers' choices in the Japanese banking industry.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Determinants of managers' choices in the Japanese banking industry./
Author:	Kojima, Koji.
Description:	132 p.
Notes:	Source: Dissertation Abstracts International, Volume: 65-01, Section: A, page: 0204.
Contained By:	Dissertation Abstracts International65-01A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3118850

Determinants of managers' choices in the Japanese banking industry.
Kojima, Koji.

Determinants of managers' choices in the Japanese banking industry. - 132 p.

Source: Dissertation Abstracts International, Volume: 65-01, Section: A, page: 0204.

Thesis (Ph.D.)--University of Washington, 2004.

This study investigates the effects of recent changes in Japanese banking regulations and bank managers' reactions to those changes. I employ a dichotomous probit regression approach and show that banks with lower pre-choice regulatory capital are more likely to adopt methods made available to them by bank regulators, consistent with the expressed purposes of the regulators. I find that other attributes such as accessibility to outside capital, political sensitivity, balance sheet quality, and the diffusion of ownership can also explain bank managers' decisions with respect to the accounting and economic choices examined in this study. A unique characteristic of the Japanese banking industry provides an interesting setting where I partition sample banks based on ownership structure. I show that keiretsu membership and level of block shareholdings affect bank managers' method choices. I also examine a portfolio of bank managers' choices that can improve banks' capital ratios and find bank characteristics are significantly different between banks that revalued their real estate and those that switched their securities valuation methods to historical cost. I find the banks that adopt accounting methods to improve their capital ratio have less access to outside capital and in fact adopt cosmetic accounting methods instead of making real economic choices such as issuing subordinated debt or taking on additional equity capital.Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Determinants of managers' choices in the Japanese banking industry.
LDR:02299nmm 2200265 4500 001 1863524
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008 130614s2004 eng d
035 $a (UnM)AAI3118850
035 $a AAI3118850
040 $a UnM $c UnM
100 1 $a Kojima, Koji. $3 1951042
245 1 0 $a Determinants of managers' choices in the Japanese banking industry.
300 $a 132 p.
500 $a Source: Dissertation Abstracts International, Volume: 65-01, Section: A, page: 0204.
500 $a Chair: Stephan E. Sefcik.
502 $a Thesis (Ph.D.)--University of Washington, 2004.
520 $a This study investigates the effects of recent changes in Japanese banking regulations and bank managers' reactions to those changes. I employ a dichotomous probit regression approach and show that banks with lower pre-choice regulatory capital are more likely to adopt methods made available to them by bank regulators, consistent with the expressed purposes of the regulators. I find that other attributes such as accessibility to outside capital, political sensitivity, balance sheet quality, and the diffusion of ownership can also explain bank managers' decisions with respect to the accounting and economic choices examined in this study. A unique characteristic of the Japanese banking industry provides an interesting setting where I partition sample banks based on ownership structure. I show that keiretsu membership and level of block shareholdings affect bank managers' method choices. I also examine a portfolio of bank managers' choices that can improve banks' capital ratios and find bank characteristics are significantly different between banks that revalued their real estate and those that switched their securities valuation methods to historical cost. I find the banks that adopt accounting methods to improve their capital ratio have less access to outside capital and in fact adopt cosmetic accounting methods instead of making real economic choices such as issuing subordinated debt or taking on additional equity capital.
590 $a School code: 0250.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Business Administration, Banking. $3 1018458
690 $a 0272
690 $a 0770
710 2 0 $a University of Washington. $3 545923
773 0 $t Dissertation Abstracts International $g 65-01A.
790 1 0 $a Sefcik, Stephan E., $e advisor
790 $a 0250
791 $a Ph.D.
792 $a 2004
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3118850