Content
December 2019, Volume 9
- 1-29 The Effect of Bank Loan Dependence on Management and Analyst Forecasts
by Saori Nara & Mikiharu Noma
December 2018, Volume 8
- 1-22 Evaluation of Managerial Ability in the Japanese Setting
by Hsihui Chang & Souhei Ishida & Takuma Kochiyama
December 2017, Volume 7
- 1-21 How do Normative and Compliant CSR Affect the Earnings Quality of Japanese Firms?
by Zhaoyan Gu & Keiichi Kubota & Hitoshi Takehara
December 2016, Volume 6
- 1-16 Conservatism as a Defining Principle for Accounting
by Stephen Penman - 17-63 Predicting Accounting Fraud: Evidence from Japan
by Mingzi Song & Naoto Oshiro & Akinobu Shuto - 65-93 Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts
by Ge Bai & Ranjani Krishnan - 95-122 Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan
by Yuto Yoshinaga
December 2015, Volume 5
- 1-19 Cost-Benefit Analysis of Mixed Measurement Model
by Yoshinori Kawamura - 21-47 Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan
by Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara
December 2014, Volume 4
- 1-25 Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan
by Hironori Fukukawa & Theodore J. Mock & Rajendra P. Srivastava - 27-47 Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context
by Ertambang Nahartyo & Intiyas Utami - 49-74 The Impact of XBRL Adoption on the Information Environment: Evidence from Japan
by Zhenyang Bai & Manabu Sakaue & Fumiko Takeda
December 2013, Volume 3
- 1-19 Some Observations on Research on the Benefits to Nations of Adopting IFRS
by Philip Brown - 21-59 Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
by Larry Bensimhon & Yuri Biondi - 61-101 The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History
by Masayoshi Noguchi & Trevor Boyns - 103-120 Economic Consequences of Global Accounting Convergence: An Experimental Study
by Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani
December 2012, Volume 2
- 1-32 What Do Smoothed Earnings Tell Us about the Future?
by Yusuke Takasu & Makoto Nakano - 33-47 Determinants of Defined-Contribution Japanese Corporate Pension Coverage
by Kazuo Yoshida & Yutaka Horiba - 49-73 Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan
by Kentaro Koga & Satomi Uchino - 75-85 Management Ownership and Risk-Shifting Investment
by Nobuyuki Teshima - 87-116 Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts
by Koji Ota - 117-137 The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
by Noriyuki Tsunogaya & Parmod Chand - 139-152 Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
by Masaki Kusano
December 2011, Volume 1
- 1-16 Unregulated Markets for Audit Services
by Karim Jamal & Shyam Sunder - 17-37 Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach
by Keiichi Kubota & Hitoshi Takehara - 39-60 Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan
by Hiroyuki Ishikawa - 61-69 Who Benefits from the Adoption of IFRS?
by Shin'ya Okuda - 71-104 Implied Cost of Capital over the Last 20 Years
by Norio Kitagawa & Masatoshi Gotoh - 105-117 Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
by Shizuki Saito - 119-130 Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering
by Shyam Sunder - 131-133 Some Thoughts on Accounting Research in Japanese Settings
by Robert E. Verrecchia & Clare Wang - 135-140 Accounting Research in the Japanese Setting
by Douglas J. Skinner