Accounting Conservatism and Income Smoothing after the Japanese Sarbanes–Oxley Act | Asian Journal of Business and Accounting
accounting behaviour. Practitioner/Policy implications: Our findings suggest that J-SOX may be effective in improving financial reporting transparency although the procedures are relatively concise. Therefore, policy makers and accounting standard setters should consider not only strictness but also cost-effectiveness. Research limitation: We cannot rule out the possibility that factors occurred during our study period other than J-SOX affected accounting behaviour. Practitioner/Policy implications: Our findings suggest that J-SOX may be effective in improving financial reporting transparency although the procedures are relatively concise. Therefore, policy makers and accounting standard setters should consider not only strictness but also cost-effectiveness. Research limitation: We cannot rule out the possibility that factors occurred during our study period other than J-SOX affected
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Submissions | Asian Journal of Business and Accounting
being considered for publication or even being reviewed. 2 Manuscript preparation Manuscripts must comply with the following guidelines before entering the review process. 3 Language Papers must be written in Standard British English. The language of the paper should be very comprehensible and moulded in proper syntax. Do not use any slang or jargon. Abbreviations and acronyms should be clearly defined |
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strong>Practitioner/Policy implications:</strong> Our findings suggest that J-SOX may be effective in improving financial reporting transparency although the procedures are relatively concise. Therefore, policy makers and accounting standard setters should consider not only strictness but also cost-effectiveness.</p> <p><strong>Research limitation:</strong> We cannot rule out the possibility that factors occurred during our study period other
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strong>Practitioner/Policy implications:</strong> Our findings suggest that J-SOX may be effective in improving financial reporting transparency although the procedures are relatively concise. Therefore, policy makers and accounting standard setters should consider not only strictness but also cost-effectiveness.</p> <p><strong>Research limitation:</strong> We cannot rule out the possibility that factors occurred during our study period other |
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strong>Practitioner/Policy implications:</strong> Our findings suggest that J-SOX may be effective in improving financial reporting transparency although the procedures are relatively concise. Therefore, policy makers and accounting standard setters should consider not only strictness but also cost-effectiveness.</p> <p><strong>Research limitation:</strong> We cannot rule out the possibility that factors occurred during our study period other
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http://www.ukm.my/jurfpend/journal/vol%2030%202005/full%20article%2030%202005/artikel%2030_8.pdf
Jpendidikan30[08].pmd
1987. Measuring computer literacy. Journal of Education Technology System 16(1): 29 – 43. Dooley, D. 1984. Social research method. Eagle Wood: Prentice Hall. Edmunds, A. R. 1985. The prentice hall standard glossary of computer terminology. Englewood Cliffs NJ: Prentice Hall Incorporation. Francis, L. J. 1993. Measuring attitude toward computer among undergraduate college student: The effective domain. California: Wordsworth Publishing. Kementerian Pendidikan
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