The Japanese Accounting Review

The Japanese Accounting Review

Published by Research Institute for Economics & Business Administration - Kobe University

56 registered articles
(updated on June 12, 2026)

Online ISSN : 2185-4793
Print ISSN : 2185-4785
ISSN-L : 2185-4785

JOURNAL PEER REVIEWED FREE ACCESS ADVANCE PUBLICATION

2025 Volume 15 Issue 1

Expected Default Frequency-Adjusted Implied Cost of Equity: How and When Does the Probability of Default Affect the Implied Cost of Equity? Hitoshi Takehara

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Most viewed articles (May 2026)

1

The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History

Released on J-STAGE: December 09, 2013 | Article ID 3.2013.03

Masayoshi Noguchi, Trevor Boyns
2

Evaluation of Managerial Ability in the Japanese Setting

Released on J-STAGE: January 28, 2019 | Volume 8 Issue 1 Pages 1-22

Hsihui Chang, Souhei Ishida, Takuma Kochiyama
3

Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities

Released on J-STAGE: January 13, 2021 | Volume 10 Issue 1 Pages 1-26

Masahiro Enomoto
4

The Effect of Bank Loan Dependence on Management and Analyst Forecasts

Released on J-STAGE: December 27, 2019 | Volume 9 Issue 1 9.2019.01

Saori Nara, Mikiharu Noma
4

The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History

Released on J-STAGE: February 13, 2014 | Volume 3 Issue 2013 Pages 61-101

Masayoshi Noguchi, Trevor Boyns

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