The existence of distinct valuation and disclosure practices in different countries acts as an obstacle to the comparison of financial information at the international level. Considering that different social, economic and environmental factors influence accounting practices, this paper examines...

The existence of distinct valuation and disclosure practices in different countries acts as an obstacle to the comparison of financial information at the international level. Considering that different social, economic and environmental factors influence accounting practices, this paper examines...

We develop a model of the period-by-period maintenance cost and interest income accumulation resulting from charges to a system of accounts receivable, and establish conditions under which the present value of the expected profit generated by the charges reaches its greatest attainable levels....

This book offers the representative macroeconometric models and their applications for the Japanese economy in different development stages throughout the postwar years up to the present. It presents a summary of three types of macroeconometric models and analyses:As many Asian economies are...