The influence of informal institutions on impaired asset write-offs : securing future and current pies for payouts in Japan

von Fujiyama, Keishi
Veröffentlicht in International perspectives on accounting and corporate behavior (2014)

Downsizing, impairment recognition timing, and non-executive employee ownership : a Japanese perspective

von Fujiyama, Keishi
Veröffentlicht 172016

Incorporating piecewise-linear variables into an empirical model of non-current asset impairment timeliness

von Fujiyama, Keishi
Veröffentlicht in The Japanese accounting review (2022)

Fixed asset impairment accounting and employee negotiations : evidence from Japan

von Fujiyama, Keishi
Veröffentlicht 102017

Asset impairment accounting decisions and employee downsizing in Japan

von Fujiyama, Keishi
Veröffentlicht 102018

Re-examining non-current asset impairment timeliness in Japan

von Fujiyama, Keishi
Veröffentlicht 62021

Re-examining non-current asset impairment timeliness in Japan

von Fujiyama, Keishi
Veröffentlicht 302020

Incorporating piecewise-linear variables into an empirical model of non-current asset impairment timeliness

von Fujiyama, Keishi
Veröffentlicht 2021

Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan

von Yamashita, Tomoaki
Veröffentlicht 282022

Employee downsizing and accounting choices

von Fujiyama, Keishi
Veröffentlicht 252017

Employee downsizing and accounting choices

von Fujiyama, Keishi
Veröffentlicht 222017

Strategic management forecasts and accounting choices : a case of employee downsizing in Japan

von Fujiyama, Keishi
Veröffentlicht in Journal of international accounting research (2020)

Employee downsizing and accounting choices

von Fujiyama, Keishi
Veröffentlicht 202017

Dynamics of standard setter's translation: "goodwill" in Japanese GAAP

von Matsubara, Saori
Veröffentlicht 292018

The effect of voluntary IFRS adoption on information asymmetry : evidence from Japan

von Kim, Jong-Hoon
Veröffentlicht 62018

Quarterly earnings management around the world : loss avoidance or earnings decrease avoidance?

Veröffentlicht in Hitotsubashi journal of commerce & management (2014)