Futamura Masako, Akihiro Noguchi. Issue Equity Theory and Entity Equity Theory for Consolidated Financial Statements. Accounting Progress. 2014. 15. 49-58-58
Accounting for Contingent Capital Instruments
2004
Accounting for Contingent Equity Financing
1999
Lectures and oral presentations (10):
How should ethical finance be reported?
(The 8th International Islamic Economic System Conference 2019 2019)
Characterizing Accounting Research in Japan
(2015 Accounting Theory and Practice Conference 2015)
COUNTRY UNIQUENESS OF JAPAN
(American Accounting Association Annual Meeting 2015)
SMALL SAMPLE STUDY: MARKET REACTION TO THE ANNOUNCEMENT OF CONVERTING PART-TIME WORKERS TO PERMANENT EMPLOYEES
(INTERNATIONAL CONFERENCE ON BUSINESS, ECONOMICS AND INFORMATION TECHNOLOGY 2015 Guam 2015)
CLASSIFICATION BETWEEN LIABILITIES AND EQUITY: CASE OF SUKUK
(ICBEIT 2014 in Taipei 2014)