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Die Entwicklung der japanischen Rechnungslegung : Institutionen, Rechnungslegungsgrundsätze und Publizität
Laffert, Hans-Bodo - 1997
Persistent link: https://www.econbiz.de/10000968456
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Rechnungslegung in Japan : Vergleich mit der Rechnungslegung in Deutschland
Evard, Christian - 1999 - Als Ms. gedr
Persistent link: https://www.econbiz.de/10001397651
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Rechnungslegung für Derivate in Japan
Tsuji, Mineo - In: Recht der internationalen Wirtschaft : RIW ; … 43 (1997) 9, pp. 760-763
Persistent link: https://www.econbiz.de/10001225748
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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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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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Adoption of IFRS in Japan : challenges and consequences
Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific accounting review 27 (2015) 1, pp. 3-27
Persistent link: https://www.econbiz.de/10010532571
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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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Zur Frage der Gleichwertigkeit japanischer Konzernabschlüsse : unter Berücksichtigung der aktuellen Entwicklungen im japanischen Bilanzrecht
Otto, Peter - In: WPg : Kompetenz schafft Vertrauen 55 (2002) 11, pp. 572-586
Persistent link: https://www.econbiz.de/10001670656
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Developments in country studies in international accounting : Americas and the Far East
Meek, Gary K. (contributor) - 2004
Persistent link: https://www.econbiz.de/10001827460
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A study from the accounting point of view on the adoption tendency of the consolidated income tax system : from a research of listed companies on the First Section Market of the To...
Okura, Yujiro - In: Kansai University review of business and commerce 6 (2004), pp. 21-42
Persistent link: https://www.econbiz.de/10002407261