We examine time-series variations in accounting conservatism in the Japanese market. Previous studies have found that … the Japanese market has low accounting conservatism. Over the last 30 years, however, the Japanese market has experienced … significant institutional changes. Thus, we examine whether accounting conservatism in the Japanese market varied over the period …

management accounting. This book discusses the current status of international management accounting in Japan through interviews … management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts of … international management accounting in global companies, while Part II analyzes the experiences of three leading electronics …

This study investigates the effect of shareholdings on the relationship between accounting quality and trade credit in … Japan. It focuses on cross- and stable shareholdings, which are well-known features of Japanese corporate governance, as a … private information sharing system. The relationship between cross- and stable shareholdings, accounting quality, and trade …

analysis of the Japanese case should be quite insightful, because Japan is one of the few countries where thousands of listed …

This paper describes the evolution, current status and way forward of management accounting research in Japan. In this … study, Japanese management accounting research published in the past three decades are investigated according to research … provides not only a picture of the current status of Japanese management accounting research but also the way to forward for …