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Worldwide financial reporting : the development and future of accounting standards

Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2006

and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial …

Persistent link: https://www.econbiz.de/10002934287

Rechnungslegung in Japan : Vergleich mit der Rechnungslegung in Deutschland

Evard, Christian - 1999 - Als Ms. gedr

Persistent link: https://www.econbiz.de/10001397651

Corporate financial reporting and regulation in Japan

Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2009

Persistent link: https://www.econbiz.de/10003826315

The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan

Matsubara, Saori; Endo, Takahiro - 2016

Persistent link: https://www.econbiz.de/10011612679

Institutions and accounting standard transformation : observations from Japan

Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the...

Persistent link: https://www.econbiz.de/10011826025

Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape

Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010

This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …

Persistent link: https://www.econbiz.de/10003963155