Haraguchi, K, Y. Tamba. Impact of Accrual-based Disclosure by Local Governments on Municipal Bond Markets: An Empirical Analysis in Japan. The Proceedings of Journal of Accounting and Public Policy Special Issue Workshop 2023 "Professional Judgment in Accounting and Auditing Decisions". 2023. 1-25
Haraguchi, K, Y. Tamba. The Timeliness of Public Financial Statements Disclosure and the Introduction of Uniform Public Accounting Standards: Evidence from Japanese Local Governments. The Proceedings for European Group for Public Administration Spring Workshop 2023. 2023. 1-16
The Timeliness of Public Financial Statements Disclosure and the Introduction of Uniform Public Accounting Standards: Evidence from Japanese Local Governments
(European Group for Public Administration Spring Workshop 2023 2023)