Search Results - subject:"Global Convergence of Financial Reporting"

The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan

Tsunogaya, Noriyuki; Chand, Parmod - In: The Japanese Accounting Review 2 (2012) December, pp. 117-137

We adopt the accounting ecology framework of Gernon and Wallace (1995) to investigate the unique Japanese process of accounting reforms and convergence. The uniqueness of the Japanese accounting framework is primarily the result of the integration of the Japanese traditional accounting system...

Persistent link: https://www.econbiz.de/10010900676

Adoption of IFRS in Japan: challenges and consequences

Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific Accounting Review 27 (2015) 1, pp. 3-27

Purpose – The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption of International Financial Reporting Standards (IFRS) in Japan. Design/methodology/approach – For the...

Persistent link: https://www.econbiz.de/10014969127

Adoption of IFRS in Japan : challenges and consequences

Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific accounting review 27 (2015) 1, pp. 3-27

Persistent link: https://www.econbiz.de/10010532571