of the structural changes in the lost decades in Japan can provide valuable lessons for other countries in similar …

This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results … indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their … accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more …

There is no debate amongst economists that Japan performed poorly during the1990s. This can be seen in falling growth … promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and … 1990s. So, any model that tries to focus on what went wrong in Japan in 1990s would do well to focus on frictions on …

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …

accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …

According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of … solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering …

journals and books or offered by international accounting boards. We approach the definition from an accounting and a legal …