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The impact of Japanese regulatory changes on accrual-based and real earnings management
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016
Persistent link: https://www.econbiz.de/10011480347
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An investigation of investors' use of reported cash flow and accrual information for eight countries
Hollister, Joan; Shoaf, Victoria - In: The journal of applied business research 23 (2007) 4, pp. 69-78
Persistent link: https://www.econbiz.de/10003631928
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Rückstellungen in der Handelsbilanz und Steuerbilanz in den Staaten der Europäischen Union
Wagner, Matthias - 2003
Persistent link: https://www.econbiz.de/10013435012
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Die Bilanzierung immaterieller Vermögenswerte in den Abschlüssen börsennotierter Unternehmen in Deutschland und Japanb
D'Arcy, Anne; Mori, Michiyo; Roßbach, Christine - In: KoR : internationale und kapitalmarktorientierte … 4 (2004) 12, pp. 67-77
Persistent link: https://www.econbiz.de/10001973484
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The impact of valuation rules for intangible assets in Japanese and German accounting of listed companies
Arcy, Anne d' - 2003
Persistent link: https://www.econbiz.de/10013444483
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Regulation and taxation of commercial banks during the international debt crisis
Hay, Jonathan R. - 1991 - 1. print
Persistent link: https://www.econbiz.de/10013204128
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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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Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …
Persistent link: https://www.econbiz.de/10003963155
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Worldwide financial reporting : the development and future of accounting standards
Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2006
and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial …
Persistent link: https://www.econbiz.de/10002934287
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Predicting accounting fraud : evidence from Japan
Song, Mingzi; Oshiro, Naoto; Shuto, Akinobu - In: The Japanese accounting review : TJAR 6 (2016), pp. 17-63
Persistent link: https://www.econbiz.de/10011664072