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
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
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
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
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
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
