rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior … Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy … Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior …

This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with … that accounting can impact social welfare by altering the measurement attributes of key macroeconomic indicators and by …

This study examines whether the COVID-19 pandemic affected accounting information in the US. We compare discretionary … pandemic from accounting perspective. It also enriches accounting research on economic crises …