The Japanese Style of Business Accounting

Abstract

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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