Work

Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan

Year: 2020

Type: article

Source: Journal of International Accounting Research

DOI: 10.2308/jiar-19-539

Author: Yoshiaki Amano

Institution: Kyoto University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: Japan Society for the Promotion of Science

Award: Real effects of International Financial Reporting Standards (IFRS) on Firms' behaviors

OpenAlex ID: W3080557378

FWCI: 2.326

Cites: 43

Cited by: 13

Related to: 10