Tsunogaya, Noriyuki; Sugahara, Satoshi; Chand, Parmod - In: Asian Review of Accounting 24 (2016) 3, pp. 362-386
Purpose The purpose of this paper is to examine the effects of a principles-based accounting standard with guidance (principles-with-guidance approach), stringency (conservativeness) of numerical thresholds, and incentives (high or low debt-equity ratio environment) on the judgments of Japanese...
