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 …

This study investigates the effect of shareholdings on the relationship between accounting quality and trade credit in … private information sharing system. The relationship between cross- and stable shareholdings, accounting quality, and trade … with accounting quality and that such shareholdings weaken the relationship between accounting quality and trade credit …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of … the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan …'s accounting revolution, as academic accountants accomplished a series of fundamental reforms.Part II examines the process through …

informativeness of accounting numbers in anticipation of employee negotiations to inform their employees of the firm's underlying … accounting practices. Specifically, using a large sample of Japanese firms operating in an environment where employee downsizing … power, suggesting that such an accounting practice by downsizing firms with strong employee bargaining power elicits …

The purpose of this paper is to explore, through M&As accounting policies, whether the Japanese adoption of IFRS is … firms’ financial statements. Additionally, Japanese M&A accounting standards still maintain the amortization period within … despite the different accounting policies used. This phenomenon is consistent with the functional fixation hypothesis, which …

accounting and management. In Japan, the focus of accounting on helping management operate the firm efficiently has yielded great … economies. The single-minded focus of the IFRS, based on investor and security market orientation of U.S.-U.K. accounting does … financial reporting to IFRS can be seen in the weaknesses of the so-called fair value accounting and in accounting for business …