Stephen Penman Conservatism as a Defining Principle for Accounting Received October 31, 2016; available online December 21, 2016 (Advance publication by J-STAGE)
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)
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)
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)