Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Tomoyasu Yamaguchi"'
Autor:
Eddie, Ian1 ian.eddie@excelsia.edu.au, Tomoyasu Yamaguchi2 tyamaguchi990@g.chuo-u.ac.jp
Publikováno v:
Asian Journal of Business & Accounting. 2024, Vol. 17 Issue 1, p1-40. 40p.
Autor:
Tomoyasu Yamaguchi
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 29:402-431
This study examines earnings management activities to achieve industry-average profitability in Japanese firms. I focus on Japanese firms because they tend to be preoccupied with the activi...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9f137baad293c9db634ff6fcbf4396e
https://doi.org/10.1080/16081625.2020.1726188
https://doi.org/10.1080/16081625.2020.1726188
Autor:
Masahiro Enomoto, Tomoyasu Yamaguchi
Publikováno v:
Journal of Accounting and Public Policy. 36:82-98
Prior research finds that the Sarbanes-Oxley Act (US-SOX) of 2002 has affected earnings management in the United States. Cohen et al. (2008) indicate that accrual-based earnings management has declined since the passage of US-SOX, while real earnings
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::251ae58fb1dc4284185b994ad966159d
https://doi.org/10.1016/j.jaccpubpol.2016.11.005
https://doi.org/10.1016/j.jaccpubpol.2016.11.005
Autor:
Tomoyasu Yamaguchi, Ian A. Eddie
Publikováno v:
SSRN Electronic Journal.
Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan, the Financial Instruments and Exchange Act of 2006, the so-called Japanese Sarbanes–Oxley Act (J-SOX), was implemented for fiscal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::af565cebf5d0788f54c12c625a84ef12
https://doi.org/10.2139/ssrn.3186280
https://doi.org/10.2139/ssrn.3186280
Publikováno v:
Advanced Materials Research. 409:373-378
Our recent studies showed that continuous and cellular precipitates are covered with the whole of crystal grain in age hardable AM60 magnesium alloy cast into permanent molds, which have the average grain size of 75-85μm. Also, continuous precipitat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9046738d3e88ed01acac3d5ccc153eb
https://doi.org/10.4028/www.scientific.net/amr.409.373
https://doi.org/10.4028/www.scientific.net/amr.409.373
Publikováno v:
Advanced Materials Research. 409:339-342
In solidification theory, with a slow cooling rate such as sand mold casting, it is easy to segregate the solute aluminum near the grain boundary of primary α-Mg phase under the solidification in Mg-Al system alloys. Thus, volume fraction of none-eq
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2abb4ee82c51cbaf47a401cc41b11fd1
https://doi.org/10.4028/www.scientific.net/amr.409.339
https://doi.org/10.4028/www.scientific.net/amr.409.339
Autor:
Taiki Tsuchiya, Susumu Ikeno, Seiji Saikawa, Katsumi Watanabe, Tokimasa Kawabata, Tomoyasu Yamaguchi, Katsuya Sakakibara, Kenji Matsuda
Publikováno v:
Advanced Materials Research. 409:379-382
Magnesium alloys containing aluminum have been used for industrial materials due to their lightweight and recyclability. And the Mg-Al based alloys are usually used for the industrial production. The Mg17Al12 phase is reported as the precipitate form
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::667d5de503128e2c062ae0d8e74f32e0
https://doi.org/10.4028/www.scientific.net/amr.409.379
https://doi.org/10.4028/www.scientific.net/amr.409.379
Publikováno v:
Journal of Japan Institute of Light Metals. 61:532-537
Magnesium and its alloys are well-known as the lightest metallic structure material with excellent castability and specific strength. Those good mechanical properties are very attractive for industrial applications in automobile and portable electron
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::996eb6815b9e507f6161fe03c8c9fdc0
https://doi.org/10.2464/jilm.61.532
https://doi.org/10.2464/jilm.61.532
Autor:
Mitsuru Nakazawa, Tomoyasu Yamaguchi, Yoshimitsu Aoki, Yoshio Suzuki, Masakazu Kobayashi, Hiroyuki Toda, Kentaro Uesugi
Publikováno v:
MATERIALS TRANSACTIONS. 51:1288-1295
The annihilation behavior of micro pores in an aluminum alloy casting during surface cold working was continuously observed using the synchrotron radiation microtomography. To analyze micro pore annihilation behavior, the displacement of artificially
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::23a6d0d79b6a5d51a2b976b270a926a2
https://doi.org/10.2320/matertrans.m2010069
https://doi.org/10.2320/matertrans.m2010069
Autor:
Masahiro Enomoto, Tomoyasu Yamaguchi
Publikováno v:
SSRN Electronic Journal.
Prior research finds that the Sarbanes-Oxley Act (US-SOX) of 2002 has affected earnings management in the United States. Cohen et al. (2008) indicate that accrual-based earnings management has declined since the passage of US-SOX, while real earnings
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6cdb2ed9a042c046d1b78dfa12fa81d
https://doi.org/10.2139/ssrn.2622396
https://doi.org/10.2139/ssrn.2622396