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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

Commentary on prospects for global financial reporting

Barth, Mary E. - 2015

This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of IFRS, but the goal of truly global, high quality financial...

Persistent link: https://www.econbiz.de/10011862091

Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia

Sugiyama, Sachiko; Islam, Jesmin - In: Advances in accounting : a research annual 35 (2016), pp. 143-158

Persistent link: https://www.econbiz.de/10011720121

Institutions and accounting standard transformation : observations from Japan

Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …

Persistent link: https://www.econbiz.de/10011826025

The effect of accounting conservatism on corporate investment during the global financial crisis

Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542

Persistent link: https://www.econbiz.de/10011610302

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Balakrishnan, Karthik - 2016

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

Persistent link: https://www.econbiz.de/10012987650

Definitions and accounting of climate finance : between divergence and constructive ambiguity

Shishlov, Igor; Censkowsky, Philipp - In: Climate policy 22 (2022) 6, pp. 798-816

Persistent link: https://www.econbiz.de/10013363201

Publication trends in the Journal of International Financial Management and Accounting : a retrospective review

Baker, H. Kent; Kumar, Satish; Goyal, Kirti - In: Journal of international financial management & accounting 34 (2023) 2, pp. 131-161

Persistent link: https://www.econbiz.de/10014336543

The non-financial reporting : goal and perspective in the Romanian society of the third millennium

Jianu, Ionel; Jianu, Iulia; Gusatu, Ionela - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 2, pp. 65-78

Persistent link: https://www.econbiz.de/10010202666

Restructuring double-entry accounting for climate change remediation by monetary authorities

Hayden, F. Gregory - In: Journal of economic issues : jei 48 (2014) 2, pp. 533-540

Persistent link: https://www.econbiz.de/10010412318