The changing nature of financial disclosure in Japan
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- McKinnon, Jill L. & Harrison, Graeme L., 1985. "Cultural influence on corporate and governmental involvement in accounting policy determination in Japan," Journal of Accounting and Public Policy, Elsevier, vol. 4(3), pages 201-223.
- Krishnan, M & Sankaraguruswamy, S & Song Shin, H, 1996. "Skewness of Earnings and the Believability Hypothesis : How Does the Financial Market Discount Accounting Earnings Disclosures?," Economics Papers 120, Economics Group, Nuffield College, University of Oxford.
- Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 555-572, September.
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