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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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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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Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany
Rahman, Asheq; Yammeesri, Jira; Perera, Hector - In: The international journal of accounting : TIJA 45 (2010) 1, pp. 1-34
Persistent link: https://www.econbiz.de/10003967703
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Discussion of "Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany"
Davis-Friday, Paquita Y. - In: The international journal of accounting : TIJA 45 (2010) 1, pp. 35-38
Persistent link: https://www.econbiz.de/10003967708
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Reply to the discussion on "Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany"
Rahman, Asheq; Yammeesri, Jira; Perera, Hector - In: The international journal of accounting : TIJA 45 (2010) 1, pp. 39-43
Persistent link: https://www.econbiz.de/10003967711
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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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Earnings management to meet earnings benchmarks : evidence from Japan
Suda, Kazuyuki; Shuto, Akinobu - In: Focus on finance and accounting research, (pp. 67-85). 2006
Persistent link: https://www.econbiz.de/10003742573
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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
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Die jüngsten Veränderungen in den Bilanzen des Eurosystems, des Federal Reserve System und der Bank von Japan
In: Monatsbericht / Europäische Zentralbank (2009), pp. 89-103
Persistent link: https://www.econbiz.de/10003891567