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Material Type: Article
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Cross-Country Research on Earnings Quality: A Literature Review and Future OpportunitiesThe Japanese Accounting Review, 2020/12/28, Vol.10(1), pp.1-262020 Research Institute for Economics and Business Administration – Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.10.2020.01Full text available |
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2 |
Material Type: Article
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Evaluation of Managerial Ability in the Japanese SettingThe Japanese Accounting Review, 2018/12/31, Vol.8(1), pp.1-222019 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.8.2018.01Full text available |
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3 |
Material Type: Article
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Predicting Accounting Fraud: Evidence from JapanThe Japanese Accounting Review, 2016, Vol.6(2016), pp.17-632016 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.6.2016.01Full text available |
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4 |
Material Type: Article
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How do Normative and Compliant CSR Affect the Earnings Quality of Japanese Firms?The Japanese Accounting Review, 2017/12/31, Vol.7(2017), pp.1-212017 Research Institute for Economics & Business Administration - Kobe University ;ISSN: 2185-4785 ;EISSN: 2185-4793 ;DOI: 10.11640/tjar.7.2017.01Full text available |
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5 |
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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6 |
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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7 |
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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8 |
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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9 |
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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10 |
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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11 |
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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12 |
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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13 |
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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14 |
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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15 |
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 |