Yusuke Takasu

Conservative loan loss allowance and future performance 

Yokohama Business Review 38(3・4) 165-180 Mar, 2018  Peer-reviewed

Conservative loan loss allowance and earnings management 

271-300 Apr 20, 2017

Estimation of Implied Cost of Capital and Its Validity in Japan 

Yokohama business review 37(1) 235-255 Jun, 2016

Conservative Loan Loss Allowance and Market Reaction 

Yokohama business review 36(3・4) 33-54 Mar 15, 2016

Effect of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value 

Financial Research 34(1) 99-145 Jan, 2015

Asymmetric Behavior of Loan Loss Provisioning in Banking Industry 

Accounting Progress (15) 74-86 Sep, 2014  Peer-reviewed

The Significance of Bank Accounting Research in Japan 

Accounting 184(6) 800-811 Dec, 2013

Firms' Unique Characteristics of Management Earnings Forecasts and Market Reaction 

Journal of Investor Relations (7) 3-30 Aug, 2013  Peer-reviewed

Income Smoothing and the Cost of Equity Capital 

Hitotsubashi Review of Commerce and Management 8(1) 26-39 May, 2013  Peer-reviewed

Determinants of Cash Holding in Japan 

Frontier of Japanese Business Studies (9) 55-67 Mar, 2013

The Effect of Accounting Earnings Attributes on Bond Spread 

Japan Journal of Finance 32(1・2) 55-76 Dec, 2012  Peer-reviewed

What Do Smoothed Earnings Tell Us about the Future? 

The Japanese Accounting Review (2) 1-32 Dec, 2012  Peer-reviewed

The Effect of Income Smoothing on Analyst Forecasts and Idiosyncratic Return Volatility 

Financial Research 31(4) 175-214 Oct, 2012  Peer-reviewed

Empirical Analysis on Loan Loss Allowance in Banking Industry 

Mar 20, 2012

Earnings Persistence and Earnings Management 

Hitotsubashi Review of Commerce and Management 6(1) 15-29 May, 2011