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Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan.

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Title: Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan.
Authors: Miao, Xinyun1 (AUTHOR) byou@sugiyama-u.ac.jp, Shuto, Hiroshi2 (AUTHOR) shuto@bunkyo.ac.jp, Tsunogaya, Noriyuki3 (AUTHOR) nori.tsunogaya@r.hit-u.ac.jp
Source: Accounting, Economics & Law. Feb2026, Vol. 16 Issue 1, p1-55. 55p.
Database: Business Source Ultimate
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DbLabel: Business Source Ultimate
An: 191633385
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PubType: Academic Journal
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  Data: Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan.
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  Data: <searchLink fieldCode="JN" term="%22Accounting%2C+Economics+%26+Law%22">Accounting, Economics & Law</searchLink>. Feb2026, Vol. 16 Issue 1, p1-55. 55p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=191633385
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1515/ael-2019-0086
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 55
        StartPage: 1
    Titles:
      – TitleFull: Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan.
        Type: main
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      – PersonEntity:
          Name:
            NameFull: Miao, Xinyun
      – PersonEntity:
          Name:
            NameFull: Shuto, Hiroshi
      – PersonEntity:
          Name:
            NameFull: Tsunogaya, Noriyuki
    IsPartOfRelationships:
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          Dates:
            – D: 01
              M: 02
              Text: Feb2026
              Type: published
              Y: 2026
          Identifiers:
            – Type: issn-print
              Value: 21946051
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              Value: 16
            – Type: issue
              Value: 1
          Titles:
            – TitleFull: Accounting, Economics & Law
              Type: main
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