Showing 1 - 7 of 7
Persistent link: https://www.econbiz.de/10012799505
The purpose of this paper is to study whether or not the convergence towards a 'high quality' accounting standard will be the natural result. One of the purposes of IASB is to make high quality accounting standards because of the convergence. It seems that the best strategy for the convergence,...
Persistent link: https://www.econbiz.de/10013131392
Information disclosure is important for the economic well-being of society. Furthermore, given various issues, such as disclosure related to corporate social responsibility and scientific communication between scientists and society, the state of information disclosure is closely related to...
Persistent link: https://www.econbiz.de/10012823310
The purpose of this study is to experimentally investigate an analytical model of tax compliance, assuming a game-theoretic situation between a taxpayer and a tax auditor. Specifically, we focus on the following three research questions. First, would the taxpayer's behavior change if the tax...
Persistent link: https://www.econbiz.de/10013013104
In this paper, we have considered whether accounting disclosure format would affect decision-making of investor by experiments. We have two research questions.The First question is whether decision-making of investors would be different when the source of corporate income is presented or not....
Persistent link: https://www.econbiz.de/10013148225
The purpose of this paper is to study whether or not the convergence towards a ‘high quality’ accounting standard will be the natural result. One of the purposes of IASB is to make high quality accounting standards because of the convergence. It seems that the best strategy for the...
Persistent link: https://www.econbiz.de/10014186360
The purpose of this paper is to consider a valuation of GHG emission rights, especially CERs from CDM projects with a real option and game-theoretic approach. There has been no study that tried to prove a valuation of them with a real option and game-theoretic approach.The following results were...
Persistent link: https://www.econbiz.de/10013095877