Yoshie Saito Lord
Assistant Professor
Accounting
Location: 506a Whitehead Hall
Phone: 718.951.5000 x3423
Fax: 718.951.4383
Email:
Ph. D. Temple University,
Dissertation title: Does the Transitory Component of Earnings Play an Informational Role in Valuation and Managerial Compensation Contracts.
University of Pennsylvania, Visiting Student,
Seminar in Financial Accounting (ACCT 901 Dr. Richard A. Lambert), Seminar in Managerial Accounting (ACCT 902 Dr. Wayne Guay)
M.S. University of Georgia, Athens, Agricultural and Applied Economics
Thesis title: Efficiency and Productivity Analysis of Public Schools: A Cost Indirect Output Distance Function Approach.
M.B.A. Georgia College.
B.A. Nihon University, Tokyo. Japan. Major in Philosophy
Education:
Ph.D, Temple University - 2006 (Business and Administration)
M.S. , M.S. University of Georgia, Athens, - 1999 (Agricultural and Applied Economics )
M.B.A., Georgia College - 1993 (M.B.A)
B.A, Nihon University, Tokyo - 1989 (Philosophy)
Areas of Expertise:
CEO compensations, managerial incentives, intangible assets, accounting based valuation model, Banking, managerial decisions such as disposals and acquisitions, gender and Accounting Information system.
Books and Publications
Lord, Richard A, Yoshie Saito Joseph R. Nicholson and, Dugan, Michael "The Relationship of CEO Compensation and Portfolio Risks with Strategic Expenditures" Accepted at Journal of Financial Economic Policy on line publication is available on 30, September, 2019.(ABDC rank B journal) (Books and Publications: Peer Reviewed Article) 2019
Lord, Richard A. and Yoshie Saito
"Why discontiued operations? Interrelated elements of the corporate focus hypothesis." Accepted at International Journal of Managerial Finance. November, 2019 (ABDC rank A journal)
(Books and Publications: Peer Reviewed Article) 2019
Yang, G,S. James, Richard A. Lord and Yoshie Saito. 2019. "Has the United Sates really changed from a worldwide to a territorial tax system?" Journal of Taxation of investment. 36. 4. Summer. 69-83(ABDC rank C journal) (Books and Publications: Peer Reviewed Article) 2019
Saito, Yoshie. 2018. "The effect of nonrecurring items on goodwill and CEO market-based compensation", Review of Accounting and Finance. 17. 2:150-176(ABDC rank B journal) (Books and Publications: Peer Reviewed Article) 2018
Saito, Yoshie. Are Long-Tenured CEOs Rent Seekers? Analysis of Cash Compensation and Post Disposal. at Advances in Accounting 44 (March): 95-102. . (ABDC rank A journal)
(Books and Publications: Peer Reviewed Article) 2018
Yang, G,S. James, Richard A. Lord and Yoshie Saito. "Has the United Sates really changed from a worldwide to a territorial tax system? Forthcoming at Journal of Taxation of investment. (Books and Publications: Peer Reviewed Article) 2018
Lord, Richard A. and Yoshie Saito. 2017. "Refocusing Through Discontinued Operations in Response to Acquisitions and Diversification" Advances in Accounting. 37: 71-84. (ABDC rank A journal)
(Books and Publications: Peer Reviewed Article) 2017
Yang, G,S. James, Richard A. Lord and Yoshie Saito. 2017 "OCED's Mandate to Tackle Base Erosion and Profit Shifting in International Taxation. Journal of International Taxation. 28.12.(December): 35-61 (Books and Publications: Peer Reviewed Article) 2017
Yang, G,S. James, Richard A. Lord and Yoshie Saito. 2017 "The Evolution of Economic Nexus in Internet Commerce, State Income and International Taxation." Journal of Internet Law 21(6): 1-31 (Books and Publications: Peer Reviewed Article) 2017
Saito, Yoshie and Fumiko Takeda, 2014. "Global Audit Firm Networks and Reputation Risk" Journal of Accounting, Auditing and Finance. 29.(3): 203-237 . (ABDC rank A journal)
(Books and Publications: Peer Reviewed Article) 2014
Lord, Richard A. and Yoshie Saito. 2012. "Does Compensation Structure Alleviate Personal CEO Risks?" Journal of Business Finance & Accounting, 39.9/10. (November/December): 1272-1296. (ABDC rank A* journal)
(Books and Publications: Peer Reviewed Article) 2012
Saito, Yoshie. 2012. "The Demand for Accounting Information: Young NASDAQ Listings Versus S&P 500 NYSE Listings" Review of Quantitative Finance and Accounting. 38.(2): 149-175 (Books and Publications: Peer Reviewed Article) 2012
Lord, Richard A. and Yoshie Saito. 2010. "Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007" Journal of Applied Finance. 20.(2): 40-56 (Books and Publications: Peer Reviewed Article) 2010
Lord, Richard A. and Yoshie Saito. 2010."External Factors Affecting the Decline at the American Automotive Industry" The International Trade Journal. 24.(2) (April-June):182-208. (Books and Publications: Peer Reviewed Article) 2010
Saito, Yoshie and Christopher S. McIntosh. 2010."The Economic Value of Auditing and Its Effectiveness in Public School Operations" Contemporary Accounting Research. 27.(2) (Summer): 639-667. (ABDC rank A* journal)
(Books and Publications: Peer Reviewed Article) 2010
Saito, Yoshie and Richard A. Lord. 2008. "Reversal in Earnings and Mean Analysts' Earnings Forecasts" International Journal of Business Research. 8.(1): 133-137 (Books and Publications: Peer Reviewed Article) 2008
Saito, Yoshie and Christopher S. McIntosh. 2003. "Monitoring Inefficiency in Public
Education" Journal of Agricultural and Applied Economics. 35.(3) (December): 419-431
(Books and Publications: Peer Reviewed Article) 2003
Awards, Honors and Fellowships
Saito Yoshie, The Effect of Regulatory Policies on Banking Activities: Analysis of the Cash Flow Statement. Cycle 50 PSC-CUNY Research Awards applied and granted (Grants and Fellowships) 2018
Conferences, Seminars and Symposiums
Higgins, Huong, Yoshie Saito, and Yukihiro Yasuda "Do Bank Managers signal Through Cash Flow Statements" Presentation at Hitotusbashi University, Japan (Conferences, Seminars and Symposiums: Conference Presentation) 2020
Saito, Yoshie. Using Regression Analyses to Identify Patterns and Unusual Behavior. 2019 Accounting Information Systems (AIS) Educator Conference June. (Conferences, Seminars and Symposiums: Conference Presentation) 2019
Lord, Richard A. and Yoshie Saito. "Elements of Corporate Focus and Discontinued Operations Choice to Discontinued Operations" The AAA National Meeting, (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Saito, Yoshie. "Cash Compensation and Fairness for Long-Tenured CEOs on Exit Decisions?" The American Accounting Association (AAA) National Meeting, 2017. (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Lord, Richard A. and Yoshie Saito "Refocusing Through Discontinued Operations, R&D Investments and Acquisitions" Financial Management Association, European Conference 2016 (Conferences, Seminars and Symposiums: Conference Presentation) 2016
Lord, Richard A. and Yoshie Saito. "The Effect of Regulatory Loop-Holes on the Choice to Discontinued Operations" The Canadian Academic Accounting Association (CAAA) National Meeting, 2016. (Conferences, Seminars and Symposiums: Conference Presentation) 2016
Saito, Yoshie "Is Cash Compensation for Long-Tenured CEOs Efficiently Allocated?" The 25th European Financial Management Association (EFMA) Conference. (Conferences, Seminars and Symposiums: Conference Presentation) 2016
