Titlebook: Institutional Change and Performativity; The Impact of Global Noriaki Okamoto Book 2024 The Editor(s) (if applicable) and The Author(s), un

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itive impact of news on revisions, I argue that a second major driver of revisions is the change in analyst incentives to systematically bias their earnings estimates. In this chapter, I draw on the literature of forecast error to derive a revision model that provides a new understanding of the driv

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978-3-031-53395-2The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl

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https://doi.org/10.1007/978-3-031-53393-8corporate governance; Japanese accounting; globalization; financialization; institutional change; perform

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9, as well as for sponsoring the publication of this volume. Through the subdivision of this initiative that deals specifically with chemical industry it has been possible for historians of science, technology, business and economics to share often widely differing viewpoints and develop consensus a

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