Japanese Style of Business Accounting

Inbunden, Engelska, 1999

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Beskrivning

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.

Produktinformation

Utgivningsdatum:1999-12-30
Mått:161 x 240 x 20 mm
Vikt:587 g
Format:Inbunden
Språk:Engelska
Antal sidor:280
Förlag:Bloomsbury Publishing Plc
ISBN:9781567202199

Utforska kategorier

Projektledning inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

SHYAM SUNDER is James L. Frank Professor of Accounting, Economics and Finance at Yale University. He has published extensively and has served as a consultant to major corporations, United States government. He is a founder of the Economic Science Association and served as Director of Research for the American Accounting Association. His award winning book, Theory of Accounting and Control has been translated into Japanese and Korean.HIDETOSHI YAMAJI is Professor of Finance and Accounting at the Research Institute for Economics and Business Administration at Kobe University. He has been a visiting scholar at the University of Illinois at Urbana-Champaign and is the author of 14 books including The Japanese Stock Market (Praeger, 1988).

Innehållsförteckning

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