This study investigates how the gap in goodwill accounting between the Japanese local accounting standards (Japanese Generally Accepted Accounting Principles) and international accounting standards (International Financial Reporting Standards) is related to the likelihood of firms adopting...

This article investigates whether the Japanese Financial Services Agency's mandatory use of XBRL affects investors in assessing the financial information. Although regulators expect the introduction of XBRL to enhance the transparency and quality of business reporting, given the non-trivial...