Yuya Koga, Akihiro Nedate. Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan. Discussion Paper Series, The Faculty of Economics and Business Administration Fukushima University. 2023. No.107. 1-67
Akihiro Nedate. Does dividend payout of Japanese firms change after the introduction of comprehensive income?. Proceedings of Asian-Pacific Conference on International Accounting Issues 28th. 2016. 632-663
Discretionary Reclassification and Value Relevance : Evidence from Unrealized Gains and Losses on Available - for -sale Securities in Japan (After the content change)
(American Accounting Association International Accounting Section Midyear Meeting(Atlanta) Yuya Koga(Presenter) , Akihiro Nedate 2024)
Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan
(The 31st Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management : Session35 International Finance (Yuya Koga (Presenter) , Akihiro Nedate 2023 6/3 by Online))
企業家研究フォーラム
, 福島大学経済学会
, 日本インベスター・リレーションズ学会
, 中小企業会計学会
, 商法研究会
, JAPAN ACCOUNTING ASSOCIATION
, JAPAN FINANCE ASSOCIATION
, THE JAPANESE ASSOCIATION FOR RESEARCH IN DISCLOSURE