TJAR - Volume 6 / 2016

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Volume 6 / 2016

Volume 6 / 2016

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TJAR EDITORIAL

Hidetoshi Yamaji
Accounting Encounters of the TJAR Kind
Available online March 30, 2017
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MAIN ARTICLES

Stephen Penman
Conservatism as a Defining Principle for Accounting
Received October 31, 2016; available online December 21, 2016 (Advance publication by J-STAGE)
DOI: 10.11640/tjar.6.2016.03
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Mingzi Song, Naoto Oshiro and Akinobu Shuto
Predicting accounting fraud: Evidence from Japan
Received August 13, 2016; accepted September 21, 2016; available online November 19, 2016 (Advance publication by J-STAGE)
DOI: 10.11640/tjar.6.2016.01
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Ge Bai and Ranjani Krishnan
Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts
Received April 15, 2016; accepted October 10, 2016; available online December 19, 2016 (Advance publication by J-STAGE)
DOI: 10.11640/tjar.6.2016.02
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Yuto Yoshinaga
Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan
Received October 31, 2016; accepted November 9, 2016; available online December 27, 2016 (Advance publication by J-STAGE)
DOI: 10.11640/tjar.6.2016.04
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