The Japanese Accounting Review

2011 - 2019

Current editor(s): Hidetoshi Yamaji

From Research Institute for Economics & Business Administration, Kobe University
Contact information at EDIRC.
Bibliographic data for series maintained by TJAR Editorial Office ().

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The Effect of Bank Loan Dependence on Management and Analyst Forecasts pp. 1-29: Saori Nara and Mikiharu Noma

Evaluation of Managerial Ability in the Japanese Setting pp. 1-22: Hsihui Chang, Souhei Ishida and Takuma Kochiyama

How do Normative and Compliant CSR Affect the Earnings Quality of Japanese Firms? pp. 1-21: Zhaoyan Gu, Keiichi Kubota and Hitoshi Takehara

Conservatism as a Defining Principle for Accounting pp. 1-16: Stephen Penman
Predicting Accounting Fraud: Evidence from Japan pp. 17-63: Mingzi Song, Naoto Oshiro and Akinobu Shuto
Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts pp. 65-93: Ge Bai and Ranjani Krishnan
Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan pp. 95-122: Yuto Yoshinaga

Cost-Benefit Analysis of Mixed Measurement Model pp. 1-19: Yoshinori Kawamura
Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan pp. 21-47: Tai-Yuan Chen, Zhaoyang Gu, Keiichi Kubota and Hitoshi Takehara

Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan pp. 1-25: Hironori Fukukawa, Theodore J. Mock and Rajendra P. Srivastava
Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context pp. 27-47: Ertambang Nahartyo and Intiyas Utami
The Impact of XBRL Adoption on the Information Environment: Evidence from Japan pp. 49-74: Zhenyang Bai, Manabu Sakaue and Fumiko Takeda

Some Observations on Research on the Benefits to Nations of Adopting IFRS pp. 1-19: Philip Brown
Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets pp. 21-59: Larry Bensimhon and Yuri Biondi
The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History pp. 61-101: Masayoshi Noguchi and Trevor Boyns
Economic Consequences of Global Accounting Convergence: An Experimental Study pp. 103-120: Satoshi Taguchi, Masayuki Ueeda, Kazunori Miwa and Satoru Mizutani

What Do Smoothed Earnings Tell Us about the Future? pp. 1-32: Yusuke Takasu and Makoto Nakano
Determinants of Defined-Contribution Japanese Corporate Pension Coverage pp. 33-47: Kazuo Yoshida and Yutaka Horiba
Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan pp. 49-73: Kentaro Koga and Satomi Uchino
Management Ownership and Risk-Shifting Investment pp. 75-85: Nobuyuki Teshima
Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts pp. 87-116: Koji Ota
The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan pp. 117-137: Noriyuki Tsunogaya and Parmod Chand
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? pp. 139-152: Masaki Kusano

Unregulated Markets for Audit Services pp. 1-16: Karim Jamal and Shyam Sunder
Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach pp. 17-37: Keiichi Kubota and Hitoshi Takehara
Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan pp. 39-60: Hiroyuki Ishikawa
Who Benefits from the Adoption of IFRS? pp. 61-69: Shin'ya Okuda
Implied Cost of Capital over the Last 20 Years pp. 71-104: Norio Kitagawa and Masatoshi Gotoh
Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts pp. 105-117: Shizuki Saito
Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering pp. 119-130: Shyam Sunder
Some Thoughts on Accounting Research in Japanese Settings pp. 131-133: Robert E. Verrecchia and Clare Wang
Accounting Research in the Japanese Setting pp. 135-140: Douglas J. Skinner