Narrow search
Showing 1 - 10 of 1,944
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
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
Developments in country studies in international accounting : Americas and the Far East
Meek, Gary K. (contributor) - 2004
Persistent link: https://www.econbiz.de/10001827460
Cover Image
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
Cover Image
Factors in managing actuarial assumptions for pension fair value : implications for IAS 19
Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10010233399
Cover Image
Accounting valuation models under international financial reporting standards : evidence from some European listed companies
Kouki, Ahmed - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 82-101
Persistent link: https://www.econbiz.de/10011524206
Cover Image
Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
Cover Image
"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
Cover Image
Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
Cover Image
"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200