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The Japanese Accounting Review Research Institute for Economics and Business Administration, Kobe University ANNOUNCEMENT: Japan has one of the largest economies in the world, which holds substantial and growing interest world-wide. There are many English books and journals on Japanese management, but only a few books and no refereed journals on accounting. The Japanese Accounting Review will fill this gap, and meet an existing demand from Japanese and international scholars.

The Japanese Accounting Review (TJAR): Editors: Hidetoshi Yamaji, Akinobu Shuto, and Masayoshi Noguchi Print ISSN: 2185-4785 Online ISSN: 2185-4793 Frequency: one issue annually Current Volume: the initial number will be published in 2011 (Winter) Web Page: http://www. rieb. kobe-u. ac. jp/tjar/ AIMS AND SCOPE: The Japanese Accounting Review (TJAR) publishes original research devoted to the scholarly analyses of Japanese accounting and its interdependence with other national and international accounting systems.

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The Review welcomes interesting works in all areas of accounting (including information systems, auditing and assurance services, financial accounting, management accounting, and taxation) using relevant methods (including analytical, empirical, experimental, and field study methods). While there is a special focus on issues relevant to the Asia-Pacific region, the Review intends to target innovative research and ideas from all parts of the world. SUBMISSION PROCEDURE: Papers will be considered on the understanding that they are original, unpublished, and not currently under consideration for publication elsewhere.

Papers that address issues in line with the aims and scope of the Review will be subject to anonymous peer review. Hard copy submissions are Not accepted. Papers should be submitted electronically to the following e-mail: tjar@rieb. kobe-u. ac. jp Contact address: Professor Hidetoshi Yamaji The Japanese Accounting Review, Editor in chief Research Institute for Economics & Business Administration (RIEB) Kobe University, 2-1 Rokkodai, Nada, Kobe, 657-8501 JAPAN The Japanese Accounting Review is sponsored by RIEB, Kobe University

EDITORIAL INFORMATION: Advisory Board: Eli Bartov, New York University, USA John Christensen, University of Southern Denmark, Denmark Ronald A. Dye, Northwestern University, USA Douglas J. Skinner, University of Chicago, USA Ira Solomon, University of Illinois, USA Shyam Sunder, Yale University, USA Robert E. Verrecchia, University of Pennsylvania, USA Editors: Hidetoshi Yamaji, Kobe University, JAPAN Akinobu Shuto, Kobe University, JAPAN Masayoshi Noguchi, Tokyo Metropolitan University, JAPAN Associate Editors:

Masahiro Enomoto, Tohoku University, JAPAN Yoshitaka Fukui, Aoyama Gakuin University, JAPAN Tatsuo Inoue, Kwansei Gakuin University, JAPAN Hiroyuki Ishikawa, Osaka City University, JAPAN Takashi Kamihigashi, Kobe University, JAPAN Keiichi Kubota, Chuo University, JAPAN Makoto Nakano, Hitotsubashi University, JAPAN Yasuhiro Ohta, Keio University, JAPAN Keiichi Oishi, Kyushu University, JAPAN Kazuhisa Otogawa, Kobe University, JAPAN Shota Otomasa, Kansai University, JAPAN Norio Sawabe, Kyoto University, JAPAN Atsushi Shiiba, Osaka University, JAPAN Ken-Ichi Shimomura, Kobe University, JAPAN Kazuyuki Suda, Waseda University, JAPAN Nobuyuki Teshima, Senshu University, JAPAN Tatsushi Yamamoto, Nagoya University, JAPAN Kazuo Yoshida, Nagoya City University, JAPAN The Japanese Accounting Review is sponsored by RIEB, Kobe University AUTHOR GUIDELINES: Format: 1. All manuscripts should be typed on one side of either international standard A4 or 8/1/2 x 11 paper and should be double-spaced, except for indented quotations, endnotes, and references. 2. Margins should be at least one inch from top, bottom, and sides to facilitate editing and duplication. 3.

To promote anonymous review, authors should not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission. 4. A cover page should show the article title, the author’s names, affiliations, e-mail address, and any acknowledgments. 5. The author should provide an abstract that is not to exceed 250 words. Tables and Figures: Each table and figure (graphic) should appear on a separate page and should be placed at the end of the text. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure. Tables and figures should define each variable. The titles and definitions should be sufficiently detailed to enable the reader to interpret the tables and figures without reference to the text. Citations:

In the text, works are cited as follows: author’s last name and date, without comma, in parentheses: for example, (Sunder 1980); with two authors: (Sunder and Yamaji 1991); with more than two: (Sunder et al. 2008); with more than one source cited together (Sunder 1981; Yamaji 1986); with two or more works by one author: (Sunder 1989, 1995). Authors should make an effort to include the relevant page numbers in the cited works. For multiple citations in the same year, use a, b, c immediately following the year of publication. Reference List: The source reference list should be typed in alphabetic order, and in accord with the following examples of style: Christensen, J. , and J. S. Demski. 2003. Accounting Theory: An Information Content Perspective. First edition. New York, NY: McGraw-Hill/Irwin. Leuz, C. , and R. E. Verrecchia. 2005.

Firm’s capital allocation choices, information quality, and the cost of capital. Working paper, University of Pennsylvania. Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics 46 (December): 218-239. Sunder, S. 1997. Theory of Accounting and Control. Cincinnati, OH: Southwestern College Publishing. Sunder, S. , and H, Yamaji. , eds. 1999 The Japanese Style of Business Accounting, Westport, CT: Quorum Press. Further information is available at http://www. rieb. kobe-u. ac. jp/tjar/ The Japanese Accounting Review is sponsored by RIEB, Kobe University