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Volume 2 / 2012
TJAR EDITORIAL
- Hidetoshi Yamaji
Accounting Encounters of the TJAR Kind
Available online February 4, 2013
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MAIN ARTICLES
- Yusuke Takasu and Makoto Nakano
What Do Smoothed Earnings Tell Us about the Future?
Received November 1, 2011; accepted June 30, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_1
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- Kazuo Yoshida and Yutaka Horiba
Determinants of Defined-Contribution Japanese Corporate Pension Coverage
Received July 6, 2012; accepted July 20, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_33
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- Kentaro Koga and Satomi Uchino
Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan
Received May 7, 2012; accepted June 25, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_49
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- Nobuyuki Teshima
Management Ownership and Risk-Shifting Investment
Received May 8, 2012; accepted June 30, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_75
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- Koji Ota
Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts
Received April 26, 2012; accepted July 4, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_87
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SPECIAL SESSION on IFRS
- Noriyuki Tsunogaya and Parmod Chand
The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
Received July 20, 2012; accepted October 9, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_117
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- Masaki Kusano
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
Received August 11, 2012; accepted August 21, 2012; available online February 4, 2013
DOI: 10.11640/tjar.2.2012_139
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