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An investigation of investors' use of reported cash flow and accrual information for eight countries
Hollister, Joan; Shoaf, Victoria - In: The journal of applied business research 23 (2007) 4, pp. 69-78
Persistent link: https://www.econbiz.de/10003631928
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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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The cost factor in patent systems
Van Pottelsberghe de la Potterie, Bruno; Francois, Didier - 2006
Persistent link: https://www.econbiz.de/10003395262
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The cost factor in patent systems
Van Pottelsberghe de la Potterie, Bruno; François, Didier - In: Journal of industry, competition and trade 9 (2009) 4, pp. 329-355
Persistent link: https://www.econbiz.de/10003922005
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Sticky Selling, General, and Administrative Cost Behavior and its Changes in Japan
He, Daoping - 2011
This study examines whether Japanese firms' selling, general, and administrative costs are sticky. We also investigate the determinants of cost stickiness in Japan and test whether Japanese managers changed their cost behavior after the stock market collapse in 1990. We find that similar to US...
Persistent link: https://www.econbiz.de/10013123381
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Transfer pricing practices of transnational corporations in PATA countries
Borkowski, Susan C. - In: Journal of international accounting auditing & taxation 19 (2010) 1, pp. 35-54
Persistent link: https://www.econbiz.de/10009272736
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Ownership structure, audit fees, and audit quality inJapan
Kasai, Naoki - 2014
Persistent link: https://www.econbiz.de/10010399333
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Matching expenses with revenues around the world
Kagaya, Tetsuyuki - In: International perspectives on accounting and corporate …, (pp. 81-106). 2014
Persistent link: https://www.econbiz.de/10010404435
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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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Accrual-Based and Real Earnings Management in Dynamic Settings
Murakami, Yutaro - 2015
regulations. In this model, current accrual-based earnings management affects the tightness of future regulations and managers … rationally choose the levels of both accrual-based and real earnings management. We compare this dynamic model with the static … one where the tightness of regulations is not affected by past levels of accrual-based earnings management and is, thus …
Persistent link: https://www.econbiz.de/10013039411