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________ (1999) 'Kin'yû shôhin ni kakawaru kaikei kijun no settei ni kansuru ikensho' (Opinion on establishment of accounting standards for financial instruments), 22 January, <http://www.mof.go.jp/singikai/kaikei/1a921a.htm> (27 June 1999) (link no longer available).

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________ (1999a) 'Kigyô keiei o kaeru kaikei kokusaika no shôgeki (jô) "Jika" no ashioto' (Accounting internationalization shock changing company management (Part 1 of 2) Approach of 'fair-value accounting'), 22 January, 1.

________ (1999b) 'Kigyô nenkin o tômeika, tsumitate fusoku ni hikiatekin' (Making company pensions transparent, provisions for reserve shortfalls) 18 April, 5.

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________ (1998a) '"Kônin kaikeishi" ga abunai' (CPAs are dangerous), 29 June, 38-40.

________ (1998b) 'Shijô no bannin kisou beikoku kaikeishi' (American CPAs competing to be markets' watchmen), 29 June, 41-2.

________ (1999) '"Jika kaikei" ga kigyô o sabaku' ('Fair-value accounting' will judge businesses), 11 January, 24-8.

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________ (1999b) 'Topî, shinkaikei kijun ni taiôsaku – gurûpugaisha tôhaigô nado' (Topy's countermeasures to new accounting standards, such as consolidation and elimination of companies in business group), 12 April, 23.

Nikkei Ryûtsû Shimbun (1999) 'Shinkaikei kijun 2000 nen dônyû, kigyô no jitsuryoku maruhadaka ni' (New accounting standards to be introduced in 2000, will make bare company's real strength), 16 March, 1.

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________ (1999b) 'Kaikei kokusaika o kiku (4) Kigyô Kaikei Shingikai Kaichô Wakasugi Akira-shi' (Hearing about accounting internationalization (4) Business Accounting Deliberation Council Chairman Wakasugi Akira), Nihon Kin'yû Shimbun, 12 March, 17.

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________ (1999b) 'Infura toshite no kaikei kijun' (Accounting standards as a framework), <http://www.hi-ho.ne.jp/yokoyama-a/kaikeikijyun.htm> (21 May 1999).

________ (1999c) 'Kokusai kaikei kijun' (International accounting standards), <http://www.hi-ho.ne.jp/yokoyama-a/kokusaikaikei.htm> (21 May 1999).

________ (1999d) 'Kokusai kaikei kijun to Nihon no kaikei no sôiten' (Differences between international accounting standards and Japan's accounting), <http://www.hi-ho.ne.jp/yokoyama-a/ias&jgaap.htm> (21 May 1999).

________ (1999e) 'Naibu kansa no autosôshingu' (Internal audit outsourcing), <http://www.hi-ho.ne.jp/yokoyama-a/naibukansa.htm> (21 May 1999).

________ (1999f) 'Torishimariyaku' (Directors), <http://www.hi-ho.ne.jp/yokoyama-a/torishimariyaku.htm> (21 May 1999).

Yoshii Kazuhiro (1999a) '99 nen 4 gatsu renketsu kessan honkaku sutâto, mô "gomakashi" ga kikanai' (Start of consolidation accounting basis in April 1999, 'deception' will no longer work), Ekonomisuto, 30 March, 62-3.

________ (1999b) 'Gurûpu kigyô zentai no kachi o jûshi shita keiei e' (Toward management stressing value of entire business group), Ekonomisuto, 5 April, 144-5.