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
Bhattacharya, Neil, Yoshie Saito, Ram Venkataraman, and Jeff Jiewei Yu. 2021."R&D Reporting Rule and Firm Efficiency" Journal of Accounting, Auditing and Finance (ABDC rank A journal) December. (Books and Publications: Article (Peer-reviewed)) 2021
Saito, Yoshie 2021"Valuation of short-lived firms following waves of new listings" Accepted to International Journal of Managerial Finance (ABDC rank A journal) (Books and Publications: Article (Peer-reviewed)) 2021
Lord, Richard A, Yoshie Saito Joseph R. Nicholson and, Dugan, Michael. 2020. "The Relationship of CEO Compensation and Portfolio Risks with Strategic Expenditures" will be published at Journal of Financial Economic Policy on line publication is available on 30, September, 12. 1. 137-160 (ABDC rank B journal) (Books and Publications: Article (Peer-reviewed)) 2020
Lord, Richard A. and Yoshie Saito. 2020."Why discontiued operations? Interrelated elements of the corporate focus hypothesis." Accepted at International Journal of Managerial Finance. 16. 2. April: 182-202. (ABDC rank A journal) https://doi.org/10.1108/IJMF-11-2018-0341 (Books and Publications: Article (Peer-reviewed)) 2020
Lord, Richard A. and Yoshie Saito. "Why discontiued operations? Interrelated elements of the corporate focus hypothesis." Accepted at International Journal of Managerial Finance. November (ABDC rank A journal). (Books and Publications: Article (Peer-reviewed)) 2019
Yang, G. ,S. James, Richard A. Lord, and Yoshie Saito. "Has the United Sates really changed from a worldwide to a territorial tax system?" Journal of Taxation of investment36.4. Summer. 69-83 (ABDC rank C journal). (Books and Publications: Article (Peer-reviewed)) 2019
"Are Long-Tenured CEOs Rent Seekers? Analysis of Cash Compensation and Post Disposal. at Advances." Accounting 44 (March): 95-102. (ABDC rank A journal). (Books and Publications: Article (Peer-reviewed)) 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: Article (Peer-reviewed)) 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: Article (Peer-reviewed)) 2018
Lord, Richard A. and Yoshie Saito. "Refocusing Through Discontinued Operations in Response to Acquisitions and Diversification." Advances in Accounting 37: 71-84. (ABDC rank A journal). (Books and Publications: Article (Peer-reviewed)) 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: Article (Peer-reviewed)) 2017
Yang, G., S. James, Richard A. Lord and Yoshie Saito. "The Evolution of Economic Nexus in Internet Commerce, State Income and International Taxation." Journal of Internet Law 21(6): 1-31. (Books and Publications: Article (Peer-reviewed)) 2017
Saito, Yoshie and Fumiko Takeda, "Global Audit Firm Networks and Reputation Risk." Journal of Accounting, Auditing and Finance 29.(3): 203-237. (ABDC rank A journal). (Books and Publications: Article (Peer-reviewed)) 2014
"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: Article (Peer-reviewed)) 2012
Lord, Richard A. and Yoshie Saito. "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: Article (Peer-reviewed)) 2012
Lord, Richard A. and Yoshie Saito. "External Factors Affecting the Decline at the American Automotive Industry." The International Trade Journal 24.(2) (April-June):182-208. (Books and Publications: Article (Peer-reviewed)) 2010
Lord, Richard A. and Yoshie Saito. "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: Article (Peer-reviewed)) 2010
Saito, Yoshie and Christopher S. McIntosh. "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: Article (Peer-reviewed)) 2010
Saito, Yoshie and Richard A. Lord. "Reversal in Earnings and Mean Analysts' Earnings Forecasts." International Journal of Business Research 8.(1): 133-137. (Books and Publications: Article (Peer-reviewed)) 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: Article (Peer-reviewed)) 2003
Awards, Honors and Fellowships
"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
"Using Regression Analyses to Identify Patterns and Unusual Behavior." Accounting Information Systems (AIS) Educator Conference. June. (Conferences, Seminars and Symposiums: Conference Presentation) 2019
"Cash Compensation and Fairness for Long-Tenured CEOs on Exit Decisions?" The American Accounting Association (AAA) National Meeting. (Conferences, Seminars and Symposiums: Conference Presentation) 2017
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
"Is Cash Compensation for Long-Tenured CEOs Efficiently Allocated?" The 25th European Financial Management Association (EFMA) Conference. (Conferences, Seminars and Symposiums: Conference Presentation) 2016
Lord, Richard A. and Yoshie Saito "Refocusing Through Discontinued Operations, R&D Investments and Acquisitions." Financial Management Association, European Conference. (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. (Conferences, Seminars and Symposiums: Conference Presentation) 2016
