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Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … Vereinigte Königreich als EU-Fälle und die Vereinigten Staaten, Kanada und Japan als Fälle außerhalb der EU. Traditionell …
Persistent link: https://www.econbiz.de/10003963155
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Economic consequences of fair value accounting and a change in the distribution rule
Kochiyama, Takuma - 2011
Persistent link: https://www.econbiz.de/10009237464
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Earnings management to exceed the threshold : a comparative analysis of consolidated and parent-only earnings
Shuto, Akinobu - 2008
Persistent link: https://www.econbiz.de/10003736433
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The impact of Japanese regulatory changes on accrual-based and real earnings management
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016
Persistent link: https://www.econbiz.de/10011480347
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Accounting Conservatism and Income Smoothing after the Japanese Sarbanes–Oxley Act
Eddie, Ian - 2018
Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan …
Persistent link: https://www.econbiz.de/10012917998
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The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan
Matsubara, Saori; Endo, Takahiro - 2016
Persistent link: https://www.econbiz.de/10011612679
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Institutions and accounting standard transformation : observations from Japan
Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64
This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by …
Persistent link: https://www.econbiz.de/10011826025
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Accounting and Disclosure of Cryptoassets in Japanese Listed Companies and Proposals for Japanese Accounting Standards
Yanagida, Munehiko - 2023
the Funds Settlement Act ("Practical Solution"), which was published by the Accounting Standards Board of Japan in 2018 … cost in accordance with IFRS and US GAAP.The accounting treatment of cryptoassets in companies in Japan is based on the … companies holding cryptoassets in listed companies in Japan is increasing. For new business models, it will be necessary to …
Persistent link: https://www.econbiz.de/10014356413
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On the relation between conservatism in accounting standards and incentives for earnings management
Chen, Qi (contributor); Hemmer, Thomas (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003768622
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New governance modes for Germany's financial reporting system
Zimmermann, Jochen (contributor);  … - 2006
The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...
Persistent link: https://www.econbiz.de/10003341795