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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Status | Format | Access | Call Number | Item Location |
---|---|---|---|---|
Text | Request in advance | HF5616.J3 J37 1999 | Off-site |
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Details
- Additional Authors
- 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