The Japanese Accounting Review

The Japanese Accounting Review

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

56 registered articles
(updated on March 05, 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 (February 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

Implied Cost of Capital over the Last 20 Years

Released on J-STAGE: March 15, 2013 | Volume 1 Issue 2011 Pages 71-104

Norio Kitagawa, Masatoshi Gotoh
4

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

Released on J-STAGE: December 24, 2025 | Volume 15 Issue 1 Pages 1-19

Hitoshi Takehara
5

Determinants of Defined-Contribution Japanese Corporate Pension Coverage

Released on J-STAGE: March 15, 2013 | Volume 2 Issue 2012 Pages 33-47

Kazuo Yoshida, Yutaka Horiba

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