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Rounding phenomenon in reported earnings and revenues: evidence from Japan

He, Daoping; Guan, Liming - In: International Journal of Accounting and Information … 22 (2014), pp. 68-79

Purpose –The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990....

Persistent link: https://www.econbiz.de/10010795370

Global convergence of accounting education : an exploratory study of the perceptions of accounting academics in Australia and Japan

Sugahara, Satoshi; Watty, Kim - In: Asian review of accounting 24 (2016) 3, pp. 254-273

Persistent link: https://www.econbiz.de/10011618622

The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan

Sugahara, Satoshi; Hiramatsu, Kazuo; Boland, Gregory - In: Asian review of accounting 17 (2009) 1, pp. 5-22

Persistent link: https://www.econbiz.de/10003928334

The impact of cultural factors on studens' learning style preferences : a global comparison between Japan, Australia and Belgium

Boland, Gregory; Sugahara, Satoshi; Opdecam, Evelien; … - In: Asian review of accounting 19 (2011) 3, pp. 243-265

Persistent link: https://www.econbiz.de/10009425965

Japanese accounting academics' perceptions on the global convergence of accounting education in Japan

Sugahara, Satoshi - In: Asian review of accounting 21 (2013) 3, pp. 180-204

Persistent link: https://www.econbiz.de/10010189036

Management accounting knowledge, limited managerial discretion and the use of management accounting : evidence from Japanese public hospitals

Shirinashihama, Yoshitaka - In: Asian review of accounting 30 (2022) 3, pp. 338-351

Persistent link: https://www.econbiz.de/10013393651