The Japanese Accounting Review

The Japanese Accounting Review

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

56 registered articles
(updated on January 06, 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 (December 2025)

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

Product Market Competition and Overreaction to Intra-Industry Information Transfers

Released on J-STAGE: December 28, 2021 | Volume 11 Issue 1 Pages 1-32

Norio Kitagawa
3

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
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
5

Predicting Accounting Fraud: Evidence from Japan

Released on J-STAGE: November 19, 2016 | Article ID 6.2016.01

Song Mingzi, Naoto Oshiro, Akinobu Shuto

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