The Japanese style of business accounting
著者
書誌事項
The Japanese style of business accounting
Quorum, 1999
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Japan has been, and will likely remain, the second largest economy in the world. In the four decades following the Second World War, it dazzled the world, its enviable social indicators, unprecedented fast and sustained with economic growth, process innovations, high productivity and high quality of manufactured product. In the nineties, the growth slowed down to a crawl, and a recession and deflation now threaten it. Could we foretell these historic ups and downs on the basis of financial reports of Japan's great corporations? The 14 chapters of the book take a sweeping view of accounting, covering methods, data, theories, and comparisons. Institutionalism has been a major force in accounting thinking in the United States as well as Japan. The influence of Marxian theory on Japanese accounting and social science thinking remains vastly underappreciated in the United States. A direct comparison of Japanese and U.S. factor markets, and Korean and German accounting practices also reveals important differences.
It is crucial for anyone interested in international investments, trade, and economics to understand Japanese financial reporting practices and how they differ from the United States practices . While a few comparative works on Japan and U.S. financial reporting are available, they rarely give the reader an in-depth understanding of the similarities and differences between the United States and Japan. In this volume, a Japanese and U.S. editor have collaborated to bring an understanding of Japanese accounting practices, perspectives, and their implications to the English speaking audience.
目次
Preface Methods Concerns of Institutional Accounting Research: An Introduction by Norio Sawabe and Hidetoshi Yamaji Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis by Shyam Sunder Data Interaction between Japanese Accounting and Economic Structures by Hidetoshi Yamaji The Functions of Consolidated Financial Statements in Japan by Akira Kajiwara Corporate Groups and Their Auditors by Kazumi Suzuki The Countervailing Power of Japanese Auditors by Yoshinao Matsumoto Management Forecasts of Accounting Numbers in Japan and Daily Stock Returns Behavior by Masatoshi Gotoh Dividend Stabilization and Earnings Management through Accounting and Real Discretion in Japanese Firms by Takayoshi Okabe A Game Theoretic Approach to Corporate Social Activities and Their Information Disclosure by Isao Nakano Theories The Cost Principle and the Labor Theory of Value: In Relation to the Role of Accounting Theories and Their Depth by Yuji Ijiri Measurement, Disclosure, and Economics by Tsunehiro Tsumori Comparisons Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and United States by Shyam Sunder Evidence on Determinants of Accounting Policy for Research and Development Costs in Korea by Seong-Pyo Cho Main Features of Financial Reporting in Germany: An Institutional Consideration by Masatoshi Kuroda Glossary Indexes
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