Despite the globalization of accounting standards occurring through convergence to International Financial Reporting … the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior … (Souhei Ishida and Kunio Ito) -- 4 Matching expenses with revenues around the world (Tetsuyuki Kagaya ) -- 5 Does …