Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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21 |
Material Type: Article
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Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from JapanThe Japanese Accounting Review, 2016, Vol.6(2016), pp.95-1222016 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.6.2016.04Full text available |
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22 |
Material Type: Article
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Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in JapanThe Japanese Accounting Review, 2015/12/28, Vol.5(2015), pp.21-472015 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.5.2015.02Full text available |
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23 |
Material Type: Article
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Some Observations on Research on the Benefits to Nations of Adopting IFRSThe Japanese Accounting Review, 2013/12/26, Vol.3(2013), pp.1-192013 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.3.2013.01Full text available |
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24 |
Material Type: Article
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Structural Changes in the Contemporaneous Linear Relation between Returns and Earnings after 1997 Financial Crisis in KoreaThe Kyoto economic review, 2005, Vol.74 (2 (157)), p.215-233ISSN: 1349-6786 ;EISSN: 1349-6778Full text available |
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25 |
Material Type: Article
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Discretionary accrual models and the accounting processKobe economic & business review, 2000-01, Vol.45, p.103-135ISSN: 0075-6407Digital Resources/Online E-Resources |
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26 |
Material Type: Article
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Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit PlanThe Japanese Accounting Review, 2014/12/26, Vol.4(2014), pp.1-252014 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.4.2014.01Full text available |
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27 |
Material Type: Article
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FAIR VALUE ACCOUNTING AND THE SNAHitotsubashi journal of economics, 2003-06, Vol.44 (1), p.37-47 [Peer Reviewed Journal]Copyright © 2003 Hitotsubashi University ;Copyright Sanseido Publishing Company, Ltd. Jun 2003 ;ISSN: 0018-280X ;EISSN: 2436-097X ;DOI: 10.15057/7678Full text available |
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28 |
Material Type: Article
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CHANGES IN THE VALUE-RELEVANCE OF ACCOUNTING BOOK VALUES AND EARNINGS: EMPIRICAL EVIDENCE FROM JAPANHitotsubashi journal of commerce & management, 2002-10, Vol.37 (1 (37)), p.55-82 [Peer Reviewed Journal]Copyright © 2001 Hitotsubashi University ;ISSN: 0018-2796Full text available |
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29 |
Material Type: Article
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Conservatism as a Defining Principle for AccountingThe Japanese Accounting Review, 2016, Vol.6(2016), pp.1-162016 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.6.2016.03Full text available |
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30 |
Material Type: Article
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Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets: Accounting for or from the Market?The Japanese Accounting Review, 2013/12/26, Vol.3(2013), pp.21-592013 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.3.2013.02Full text available |
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31 |
Material Type: Article
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What Do Smoothed Earnings Tell Us about the Future?The Japanese Accounting Review, 2012/12/31, Vol.2(2012), pp.1-322012 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.2.2012_1Full text available |
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32 |
Material Type: Article
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The usefulness of financial statements under Chinese-GAAP vs. IAS: evidence from the Shanghai stock exchange in PRCKobe economic & business review, 2003-01, Vol.48, p.1-25ISSN: 0075-6407Digital Resources/Online E-Resources |
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33 |
Material Type: Article
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The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of JapanThe Japanese Accounting Review, 2012/12/31, Vol.2(2012), pp.117-1372012 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.2.2012_117Full text available |
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34 |
Material Type: Article
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Economic Consequences of Global Accounting Convergence: An Experimental Study of a Coordination GameThe Japanese Accounting Review, 2013/12/26, Vol.3(2013), pp.103-1202013 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.3.2013.04Full text available |
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35 |
Material Type: Article
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Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?The Japanese Accounting Review, 2012/12/31, Vol.2(2012), pp.139-1522012 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.2.2012_139Full text available |
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36 |
Material Type: Article
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The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial HistoryThe Japanese Accounting Review, 2013/12/26, Vol.3(2013), pp.61-1012013 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.3.2013.03Full text available |
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37 |
Material Type: Article
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Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings ForecastsThe Japanese Accounting Review, 2012/12/31, Vol.2(2012), pp.87-1162012 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.2.2012_87Full text available |
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38 |
Material Type: Article
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Bank-Firm Relationships and Security Analyst Activities: Evidence from JapanThe Japanese Accounting Review, 2012/12/31, Vol.2(2012), pp.49-732012 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.2.2012_49Full text available |
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39 |
Material Type: Article
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Cost-Benefit Analysis of Mixed Measurement ModelThe Japanese Accounting Review, 2015/12/28, Vol.5(2015), pp.1-192015 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.5.2015.01Full text available |