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Developments in country studies in international accounting : Americas and the Far East
Meek, Gary K. (contributor) - 2004
Persistent link: https://www.econbiz.de/10001827460
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Die Entwicklung der japanischen Rechnungslegung : Institutionen, Rechnungslegungsgrundsätze und Publizität
Laffert, Hans-Bodo - 1997
Persistent link: https://www.econbiz.de/10000968456
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Rechnungslegung in Japan : Vergleich mit der Rechnungslegung in Deutschland
Evard, Christian - 1999 - Als Ms. gedr
Persistent link: https://www.econbiz.de/10001397651
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Rechnungslegung für Derivate in Japan
Tsuji, Mineo - In: Recht der internationalen Wirtschaft : RIW ; … 43 (1997) 9, pp. 760-763
Persistent link: https://www.econbiz.de/10001225748
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Zur Frage der Gleichwertigkeit japanischer Konzernabschlüsse : unter Berücksichtigung der aktuellen Entwicklungen im japanischen Bilanzrecht
Otto, Peter - In: WPg : Kompetenz schafft Vertrauen 55 (2002) 11, pp. 572-586
Persistent link: https://www.econbiz.de/10001670656
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Accounting Conservatism and Income Smoothing after the Japanese Sarbanes–Oxley Act
Eddie, Ian - 2018
Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan …
Persistent link: https://www.econbiz.de/10012917998
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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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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
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An analysis of the development and nature of accounting principles in Japan
Fujita, Yukio - 1991
Persistent link: https://www.econbiz.de/10004111496
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Computing effective corporate tax rates : comparisons and results
Nicodème, Gaëtan - 2001
Persistent link: https://www.econbiz.de/10013421164