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Does the balance sheet approach improve the usefulness of accounting information?

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Effect of capitalizing operating leases on credit ratings : evidence from Japan

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Recognition versus disclosure and managerial discretion : evidence from Japanese pension accounting

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Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan

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The Legitimacy of Global Accounting Standards in the Wake of the Financial Crisis

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This study examines and clarifies the legitimacy of the global accounting standard setting mechanism and exposes the politicization of accounting regulation. In particular, we investigate the legitimation crises suffered by the IASB and IFRS in recent times and assess their restoration processes...

Persistent link: https://www.econbiz.de/10013060416

Effects of recognition versus disclosure of finance leases on audit fees and costs : evidence from Japan

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Recognition versus disclosure and audit fees and costs : evidence from pension accounting in Japan

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