Since the Japanese accounting method is a unique one of its own, Japanese companies trying to finance overseas are expected to be requested to disclose their performances based on the foreign countries' standards, or to disclose the tables for adjusting differences with these standards. It will...

Although ten years had passed since the bubble economy burst, and [yen] 7.2 trillion in public funds were poured into most of the Japanese banks in 1999 in order to beef up their net worth capital, the profit figures of 131 major banks in 2003 did not show signs of the financial market's...

This article, part of the annual ABA survey covering developments within consumer finance, focuses on regulatory developments affecting automobile financing that occurred since the last survey. The most significant federal development was the entry of consent orders between the Bureau of...

This is the ABA's annual survey of key legal and regulatory developments affecting automotive finance in 2018. Federal and state law developments were rolling down the regulatory avenues of automotive finance during the past year (2018). The Bureau of Consumer Financial Protection (“CFPB”),...

In contrast to financial arbitrage, which causes prices of economically equivalent transactions to converge in the direction of one price, regulatory arbitrage does not lead to such price convergence. In contrast, regulatory arbitrage tends to produce two different prices for economically...

This article is a Festschrift contribution to honor the 70th birthday of Professor Joachim Hruschka. Professor Hruschka has enduring patience in exchanges with friends, colleagues, and students. I benefited much from his explanations of Kant's moral philosophy and this article is an attempt to...

This study compiled the largest research sample on the gender gap in compensation at the 200 largest law firms by combining two large databases to examine the compensation disparities between men and women partners. The analysis elucidates the question of whether the difference is because women...

While corporate finance follows a general trend towards ESG branding by marketing financial instruments as ‘green’ or ‘environmentally sustainable’, investors often search for clear information on the greenness of their investment. The advanced EU legislation on green finance offers...