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Ein Valet dem Maßgeblichkeitsprinzip?
Sigloch, Jochen - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 52 (2000) 2, pp. 157-182
Persistent link: https://www.econbiz.de/10001496318
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Global financial reporting
Flower, John; Ebbers, Gabi - 2002 - 1. publ.
Persistent link: https://www.econbiz.de/10001582175
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Global Financial Reporting
Flower, John; Ebbers, Gabi - 2002
-- The Causes of Diversity -- Regulation -- PART TWO: COUNTRY STUDIES -- Britain -- The USA -- France -- Germany -- JapanThe …
Persistent link: https://www.econbiz.de/10013520375
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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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Rückstellungen in der Handelsbilanz und Steuerbilanz in den Staaten der Europäischen Union
Wagner, Matthias - 2003
Persistent link: https://www.econbiz.de/10013435012
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An approach for comparing US and Japanese effective corporate income tax rates
Molloy, Karen H. - In: Journal of international accounting auditing & taxation 7 (1998) 1, pp. 69-80
Persistent link: https://www.econbiz.de/10001249218
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Does Book-Tax Difference Influence the Value Relevance of Book Income? Empirical Evidence from Japan
Yamada, Akihiro - 2017
This paper analyzes the effects of the book-tax difference (BTD) on accounting accruals and value relevance. Recent studies argued that book-tax conformity increases earnings quality. However, other studies argued that book-tax conformity decreases earnings quality. The previous studies failed...
Persistent link: https://www.econbiz.de/10012971651
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The usefulness of earnings versus book value for predicting stock returns and cross corporate ownership in Japan
Bae, Kee-hong - In: Japan and the world economy : international journal of … 10 (1998) 4, pp. 467-485
Persistent link: https://www.econbiz.de/10001251378
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The relationship between bank risk and earnings management : evidence from Japan
Yasuda, Yukihiro; Okuda, Shin'ya; Konishi, Masaru - In: Review of quantitative finance and accounting 22 (2004) 3, pp. 233-248
Persistent link: https://www.econbiz.de/10002108760