Research Catalog

The Japanese style of business accounting

Title
The Japanese style of business accounting / edited by Shyam Sunder and Hidetoshi Yamaji.
Publication
Westport, Conn. : Quorum, 1999.

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TextRequest in advance HF5616.J3 J37 1999Off-site

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Details

Additional Authors
  • Shyam Sunder, 1944-
  • Yamaji, Hidetoshi.
Description
ix, 268 pages : illustrations; 25 cm
Subject
Accounting > Japan
Bibliography (note)
  • Includes bibliographical references and index.
Contents
  • Pt. I. Methods. 1. Institutional Accounting Research: An Introduction / Norio Sawabe and Hidetoshi Yamaji. 2. Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis / Shyam Sunder -- Pt. II. Data. 3. Interaction between Japanese Accounting and Economic Structures / Hidetoshi Yamaji. 4. The Functions of Consolidated Financial Statements in Japan / Akira Kajiwara. 5. Corporate Groups and Their Auditors / Kazumi Suzuki. 6. The Countervailing Power of Japanese Auditors / Yoshinao Matsumoto. 7. Management Forecasts of Accounting Numbers in Japan and Daily Stock Returns Behavior / Masatoshi Gotoh. 8. Dividend Stabilization and Earnings Management through Accounting and Real Discretion in Japanese Firms / Takayoshi Okabe. 9. A Game Theoretic Approach to Corporate Social Activities and Their Information Disclosure / Isao Nakano -- Pt. III. Theories.
  • 10. The Cost Principle and the Labor Theory of Value in Relation to the Role of Accounting Theories and Their Depth / Yuji Ijiri. 11. Measurement, Disclosure, and Economics / Tsunehiro Tsumori -- Pt. IV. Comparisons. 12. Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the United States / Shyam Sunder. 13. Evidence on Determinants of Accounting Policy for Research and Development Costs in Korea / Seong-Pyo Cho. 14. Main Features of Financial Reporting in Germany: An Institutional Consideration / Masatoshi Kuroda -- Glossary of Japanese Accounting Terms.
ISBN
1567202195 (alk. paper)
LCCN
99027824
OCLC
ocm41165380
Owning Institutions
Columbia University Libraries