Narrow search
Showing 1 - 10 of 66,843
Cover Image
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 …
Persistent link: https://www.econbiz.de/10011826025
Cover Image
Economic consequences of fair value accounting and a change in the distribution rule
Kochiyama, Takuma - 2011
Persistent link: https://www.econbiz.de/10009237464
Cover Image
A Japanese perspective on fair value
Akiba, Kenichi; Matabe, Takashi - In: The Routledge companion to fair value and financial …, (pp. 321-339). 2007
Persistent link: https://www.econbiz.de/10003515023
Cover Image
Accounting harmonisation and diffusion of international accounting standards : the Japanese case
Koga, Chitoshi; Rimmel, Gunnar - In: Globalisation of accounting standards, (pp. 218-237). 2007
Persistent link: https://www.econbiz.de/10003497575
Cover Image
"Big bang" accounting reforms in Japan : financial analyst earnings forecast accuracy declines as the Japanese government mandates Japanese corporations to adopt international acco...
Duangploy, Orapin; Gray, Dahli - In: Advances in international accounting : a research annual (2007), pp. 179-200
Persistent link: https://www.econbiz.de/10003514864
Cover Image
Accounting problems encountered in M&As
Kurokawa, Yasuyoshi - In: M & A for value creation in Japan, (pp. 1-16). 2010
Persistent link: https://www.econbiz.de/10003946199
Cover Image
Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … Vereinigte Königreich als EU-Fälle und die Vereinigten Staaten, Kanada und Japan als Fälle außerhalb der EU. Traditionell …
Persistent link: https://www.econbiz.de/10003963155
Cover Image
Adoption of IFRS in Japan : challenges and consequences
Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific accounting review 27 (2015) 1, pp. 3-27
Persistent link: https://www.econbiz.de/10010532571
Cover Image
Worldwide financial reporting : the development and future of accounting standards
Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2006
reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure …
Persistent link: https://www.econbiz.de/10002934287
Cover Image
The impact of new accounting standards on Japanese companies
Mizuno, Mitsuru - In: Pacific economic review 9 (2004) 4, pp. 357-369
Persistent link: https://www.econbiz.de/10002515606