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The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Advances in accounting : a research annual 29 (2013) 2, pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
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How Japanese legal and accounting rules can facilitate business group restructuring
Monden, Yasuhiro; Monden, Yasuto - In: Japanese management accounting today, (pp. 3-21). 2007
Persistent link: https://www.econbiz.de/10003567569
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Changes in the concept of capital and their effects on economic profit in Japan
Hiraoka, Shufuku - In: Japanese management accounting today, (pp. 23-34). 2007
Persistent link: https://www.econbiz.de/10003567571
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Information content of other comprehensive income and net income : evidence for Japanese firms
Kubota, Keiichi; Suda, Kazuyuki; Takehara, Hitoshi - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 2, pp. 145-168
Persistent link: https://www.econbiz.de/10009508171
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Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2012
Persistent link: https://www.econbiz.de/10009550724
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Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2015
Persistent link: https://www.econbiz.de/10011309915
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Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2012 - Rev. Ed.
Persistent link: https://www.econbiz.de/10009729602
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Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised July 30, 2016
Persistent link: https://www.econbiz.de/10011543819
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Corporate financial reporting and regulation in Japan
Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2009
Persistent link: https://www.econbiz.de/10003826315