...Yuya Koga; Shahrokh M. Saudagaran ABSTRACT This study examines how Japanese banks evaluate off-balance sheet operating leases in their credit assessments. Using a sample of 6,985 firm-year observations in Japan over the period 2001 to 2017, we find that banks in Japan evaluate off-balance sheet...

...Yoshiaki Amano ABSTRACT This study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting...

... that one potential benefit of capital market globalization is less real earnings management in particular and higher earnings quality in general. JEL Classifications: M41; F23; G32. foreign ownership real earnings management earnings quality Japan Foreign investors are typically pension...