Narrow search
Showing 1 - 10 of 15
Cover Image
The case for economic and accounting dualism : towards reconciling the Japanese accounting system with the global trend of fair value accounting
Tsunogaya, Noriyuki; Okada, Hiromasa; Patel, Chris - In: Accounting, Economics, and Law : AEL ; a convivium 1 (2011) 2, pp. 1-53
Persistent link: https://www.econbiz.de/10009621352
Cover Image
Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom
Hellmann, Andreas; Patel, Chris; Tsunogaya, Noriyuki - In: Journal of behavioral and experimental finance 30 (2021), pp. 1-10
Persistent link: https://www.econbiz.de/10012814559
Cover Image
Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan
Tsunogaya, Noriyuki - In: Accounting, auditing & accountability journal 29 (2016) 5, pp. 828-860
Persistent link: https://www.econbiz.de/10011585289
Cover Image
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
Cover Image
The complex equilibrium paths towards International Financial Reporting Standards (IFRS) and the Anglo-American model : the case of Japan
Tsunogaya, Noriyuki; Chand, Parmod - In: The Japanese accounting review : TJAR 2 (2012), pp. 117-137
Persistent link: https://www.econbiz.de/10011298267
Cover Image
Judgments of auditors on "principles" versus "guidance" in lease accounting standard : evidence form Japan
Tsunogaya, Noriyuki; Sughara, Satoshi; Chand, Parmod - In: Asian review of accounting 24 (2016) 3, pp. 362-386
Persistent link: https://www.econbiz.de/10011618668
Cover Image
Convergence and harmonization of accounting standards in the South Pacific region
Chand, Parmod; Patel, Chris - In: Advances in accounting : a research annual 24 (2008) 1, pp. 83-92
Persistent link: https://www.econbiz.de/10008700116
Cover Image
Contextual issues of the convergence of International Financial Reporting Standards : the case of Germany
Hellmann, Andreas; Perera, Hector; Patel, Chris - In: Advances in accounting : a research annual 26 (2010) 1, pp. 108-116
Persistent link: https://www.econbiz.de/10008702032
Cover Image
Globalisation and contextual factors in accounting : the case of Germany
Heidhues, Eva; Patel, Chris - 2012
Persistent link: https://www.econbiz.de/10009511817
Cover Image
Continental European accounting model and accounting modernization in Germany
Hellmann, Andreas; Perera, Hector; Patel, Chris - In: Advances in accounting : a research annual 29 (2013) 1, pp. 124-133
Persistent link: https://www.econbiz.de/10009769667