Isao Nakano

The Business Combination Accounting and Probabilistic Purchase Methods

Generalized Lower-of-Cost-or-Market Rule for Inventory Valuation for Quasi-rational Managers

Corprate Behaviors on Disclosure of Social Responsibility Informationand Distrust Dissolution Accounting - A Survey of Researches Not Based on Rigorous Models

Some Implications of the Present-Value-Based Depreciation Within the Historical Cost Framework

Agency Problems and Accounting Communication

Toward the Negative Picture Theory of Commercial Double-entry Bookkeeping and Financial Accounting

An Interpretation of Conventional Accounting Income Information

Current Cost Accounting and the Concept of Specific Purchasing Power Capital

On an Interpretable Depreciation Method

Accounting Measurement and Homomorphism