SESSION 5(B): Financial Accounting

19 Oct 2025
13:30 - 15:00
Case Room 2

SESSION 5(B): Financial Accounting

Moderator: Tatyana Ryabova, California State University, Fresno, U.S.A.

DOES SIMULTANEOUS IFRS CONVERGENCE AND ADOPTION ENHANCE FINANCIAL STATEMENT COMPARABILITY? EVIDENCE FROM JAPAN

  • Hiromi Wakabayashi, Kwansei Gakuin University, Japan
  • Kazuhisa Otogawa, Kobe University, Japan

LABOUR LEVERAGE EFFECT AND EMPLOYMENT TYPE

  • Junko Jinushi, Sophia University, Japan
  • Makoto Nakano, Hitotsubashi University, Japan
  • Yusuke Takasu, Hitotsubashi University, Japan

STUDY ON GREEN MARKETING MYOPIA IN THE DIFFUSION OF EVs

  • Takao Nomakuchi, Chuo University & Visiting Scholar, Fayetteville State University, Japan
  • Mohsen Souissi, Fayetteville State University, United States
  • Cindy Yoshiko Shirata, Ibaraki University, Japan