Noriyuki, Tsunogaya; Hiromasa, Okada; Chris, Patel - In: Accounting, Economics, and Law 1 (2011) 2, pp. 1-56
Over the last thirty years in particular, a number of papers have examined various issues concerning the Japanese accounting system. However, previous research has largely ignored the importance of Japanese contextual factors. As such, the objective of this paper is to develop a holistic...