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Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … Vereinigte Königreich als EU-Fälle und die Vereinigten Staaten, Kanada und Japan als Fälle außerhalb der EU. Traditionell …
Persistent link: https://www.econbiz.de/10003963155
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Economic consequences of fair value accounting and a change in the distribution rule
Kochiyama, Takuma - 2011
Persistent link: https://www.econbiz.de/10009237464
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Earnings management to exceed the threshold : a comparative analysis of consolidated and parent-only earnings
Shuto, Akinobu - 2008
Persistent link: https://www.econbiz.de/10003736433
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The impact of Japanese regulatory changes on accrual-based and real earnings management
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016
Persistent link: https://www.econbiz.de/10011480347
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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
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Segmental reporting regulation and practice in Germany in comparison to international standards
Haller, Axel - 1993
Persistent link: https://www.econbiz.de/10000872800
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Alternative standards (IAS/US GAAP) and continental European accounts : evidences of a competitive process
Zambon, Stefano; Dick, Wolfgang - 1998
Persistent link: https://www.econbiz.de/10000680730
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Towards a unifying theory of systems of law, corporate financing, accounting and corporate governance
Nobes, Christopher - 1998
Persistent link: https://www.econbiz.de/10000680738
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On the relation between conservatism in accounting standards and incentives for earnings management
Chen, Qi (contributor); Hemmer, Thomas (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003768622
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Accounting standards development in China
Qi, Xuan; Deeley, Chris - 2007
Persistent link: https://www.econbiz.de/10003771746