Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Manabu Sakaue"'
Publikováno v:
The Japanese Accounting Review. 4:49-74
This article investigates whether and how the Japanese Financial Services Agency’s mandatory use of XBRL affects investors in assessing financial information. Although regulators expect the introduction of XBRL to enhance the transparency and quali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5a1faf7ac45260ecfc08cb69c8d08e5b
http://www.rieb.kobe-u.ac.jp/tjar/article/vol4/pdf/3.Bai_Sakaue_and_Takeda.pdf
http://www.rieb.kobe-u.ac.jp/tjar/article/vol4/pdf/3.Bai_Sakaue_and_Takeda.pdf
Publikováno v:
The Japanese Accounting Review. 4:49-74
This article investigates whether and how the Japanese Financial Services Agency’s mandatory use of XBRL affects investors in assessing financial information. Although regulators expect the introduction of XBRL to enhance the transparency and quali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e65522f91f22dbde571487a0c31c9c1d
https://doi.org/10.11640/tjar.4.2014.03
https://doi.org/10.11640/tjar.4.2014.03
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 17:41-56
According to some research, the profit available for dividend is undervalued. This paper examines the determinants of undervaluation based on the tax and agency hypotheses. First, the influence of taxation on dividend income on the valuation of compa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a5e57c8c86e4db7fb3f29f38d118ecce
https://doi.org/10.1080/16081625.2010.9720851
https://doi.org/10.1080/16081625.2010.9720851