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The imagined dichotomy of accounting versus economic income concepts

Fukui, Yoshitaka - In: Accounting, Economics, and Law : AEL ; a convivium 1 (2011) 2, pp. 1-13

Persistent link: https://www.econbiz.de/10009621350

Ijiri and his influence in Japan

Fukui, Yoshitaka - In: Accounting, Economics, and Law : AEL ; a convivium 8 (2018) 1, pp. 1-4

Persistent link: https://www.econbiz.de/10011977558

Exploring the relevance and reliability of fair value accounting

Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190

Persistent link: https://www.econbiz.de/10013261781

Whither the concept of income?

Saito, Shizuki; Fukui, Yoshitaka - In: Accounting, Economics, and Law : AEL ; a convivium 9 (2019) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10012008220

Corporate diversification, performance, and restructuring in the largest Japanese manufacturers

Fukui, Yoshitaka; Ushijima, Tatsuo - In: Journal of the Japanese and International Economies 21 (2007) 3, pp. 303-323

Persistent link: https://www.econbiz.de/10005363370

Discussion Paper: Who Should Take Responsibility for Unexpected Interest Changes? Lesson from the Privatization of Japanese Railroad System

Fukui, Yoshitaka; Oda, Kyoji - In: Networks and Spatial Economics 12 (2012) 2, pp. 263-278

Persistent link: https://www.econbiz.de/10010865559

What drives the profitability of Japanese multi-business corporations? A variance components analysis

Fukui, Yoshitaka; Ushijima, Tatsuo - In: Journal of the Japanese and International Economies 25 (2011) 2, pp. 1-11

This article decomposes the business-level profit rate of Japanese multi-business corporations by performing a variance components analysis on a large sample of publicly traded non-financial firms in 1998-2003. Consistent with US evidence, estimation results demonstrate that profitability is...

Persistent link: https://www.econbiz.de/10009195227