Masanori Orihara

University of Tsukuba

SCHOLARLY PAPERS

9

DOWNLOADS

415

SSRN CITATIONS

3

CROSSREF CITATIONS

5

Scholarly Papers (9)

1.

Taxation, Bank Leverage, and Financial Crises

IMF Working Paper No. 13/48
Number of pages: 27 Posted: 07 Mar 2013
Ruud A. De Mooij, Michael Keen and Masanori Orihara
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tsukuba
Downloads 94 (331,329)
Citation 3

Abstract:

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Bank taxation, Banks, Corporate sector, Corporate taxes, Financial crisis, Tax systems, Taxation, corporate tax, debt bias, leverage

2.

Corporate Governance Compliance: Do Firms Herd?

Number of pages: 33 Posted: 23 Oct 2019 Last Revised: 03 Jun 2021
Masanori Orihara and Arman Eshraghi
University of Tsukuba and Cardiff Business School
Downloads 87 (347,717)
Citation 1

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Corporate governance, Compliance, Herding, Outside Directors, Japan

3.

Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan

Number of pages: 48 Posted: 19 Jul 2016 Last Revised: 01 Aug 2017
Masanori Orihara
University of Tsukuba
Downloads 60 (426,623)
Citation 1

Abstract:

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tax asymmetries, R&D, business group, risk-taking, risk-sharing, natural experiment

4.

Stock Market Listing and Corporate Policy: Evidence from Reforms to Japanese Corporate Law

Pacific-Basin Finance Journal, 2017, 43: 15-36
Number of pages: 53 Posted: 19 Jul 2016 Last Revised: 23 Apr 2017
Masanori Orihara
University of Tsukuba
Downloads 42 (497,435)

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stock liquidity; stock market scrutiny; natural experiment

5.

Borrowing in Unsettled Times and Cash Holdings Afterwards

Number of pages: 49 Posted: 07 Sep 2019 Last Revised: 12 Oct 2020
Masanori Orihara, Yoshiaki Ogura and Yue Cai
University of Tsukuba, Waseda University, Faculty of Political Science and Economics and Waseda University - Graduate School of Economics
Downloads 40 (506,568)

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Financial Crisis; Cash Holdings; Relationship Banking; Hold-up Problem; Bank Consolidation

6.

Board Independence and a Shareholder's Commitment

Economics Bulletin, 2017, 37(2): 846-852
Number of pages: 9 Posted: 12 Aug 2016 Last Revised: 23 Apr 2017
Masanori Orihara
University of Tsukuba
Downloads 39 (511,172)

Abstract:

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board of directors, commitment, contract enforceability

7.

COVID-19: Firm Value and Pre-Existing Corporate Governance Regulations

Number of pages: 40 Posted: 19 Apr 2021
Masanori Orihara
University of Tsukuba
Downloads 24 (594,211)

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Outside Directors, Firm Value, Cash Holdings, COVID-19, Corporate Governance Regulation

8.

Strategic Switching of Governance Mechanisms

Number of pages: 16 Posted: 17 Jan 2020
Masanori Orihara
University of Tsukuba
Downloads 24 (594,211)

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Stewardship Code, Takeover Defense, Outside Director, Shareholders' Meeting

9.

Family Firms' Dividend Policies: Evidence from a Japanese Tax Reform

Finance Research Letters, Forthcoming
Number of pages: 16 Posted: 03 Jun 2021
Akitada Kasahara and Masanori Orihara
Osaka University and University of Tsukuba
Downloads 5 (732,460)

Abstract:

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Family firm, Dividend policy, Corporate governance, Consumption smoothing