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The Company and the Shogun : The Dutch Encounter with Tokugawa Japan

Clulow, Adam - 2014

intervening in Asian political matters in which it had no place. This study focuses on the company's clashes with Tokugawa Japan …

Persistent link: https://www.econbiz.de/10012677361

Japan's Financial Crisis : Institutional Rigidity and Reluctant Change

Amyx, Jennifer - 2013

At the beginning of the 1990s, a massive speculative asset bubble burst in Japan, leaving the nation's banks with an … economic consequences for Japan as well as for the rest of the world. This book helps us understand the nature …

Persistent link: https://www.econbiz.de/10012677426

Japan's Corporate Income Tax - Overview and Challenges

Dalsgaard, Thomas - 2008

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However … issues that could hopefully serve as useful inputs to the ongoing discussion and tax debate in Japan …

Persistent link: https://www.econbiz.de/10012677565

Yen Bloc or Yuan Bloc

Shirono, Kazuko - 2009

This paper examines the role of Japan against that of China in the exchange rate regime in East Asia in light of … generate higher average welfare gains for East Asian countries than currency unions with Japan or the United States. Overall …, Japan does not appear to be a dominant player in forming a currency union in East Asia, and this trend is likely to continue …

Persistent link: https://www.econbiz.de/10012677698

Formal control of the Japanese multinational companies to their subsidiaries in the UK

Kranias, Dimitrios S. - In: Managerial Auditing Journal 16 (2001) 5, pp. 297-306

This paper deals with the patterns of relationship that develop among the parent companies in Japan and their overseas …

Persistent link: https://www.econbiz.de/10014928682

Is standard costing obsolete? Empirical evidence from Malaysia

Sulaiman, Maliah; Nazli Nik Ahmad, Nik; Mohd Alwi, Norhayati - In: Managerial Auditing Journal 20 (2005) 2, pp. 109-124

Purpose – Many authors have predicted that the shorter product life cycles, advanced manufacturing technologies, decreasing emphasis on labour in the production process, and global competition may lead to the demise of standard costing. This exploratory study aims to provide empirical evidence...

Persistent link: https://www.econbiz.de/10014928925

A multivariate analysis of the determinants of auditors' opinions on Asian banks

Gaganis, Chrysovalantis; Pasiouras, Fotios - In: Managerial Auditing Journal 22 (2007) 3, pp. 268-287

Purpose – Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries over the period 1995‐2004....

Persistent link: https://www.econbiz.de/10014929061

Japanese culture and budgeting

Seow‐Ling Yee, Cassandra; Otsuka, Setsuo; James, Kieran; … - In: Managerial Auditing Journal 23 (2008) 9, pp. 873-899

Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small‐sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...

Persistent link: https://www.econbiz.de/10014929140

Earnings management and the performance of seasoned private equity placements

He, Daoping (Steven); Yang, David C.; Guan, Liming - In: Managerial Auditing Journal 25 (2010) 6, pp. 569-590

Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings management and the post‐issue stock underperformance. Design/methodology/approach – Cross‐sectional...

Persistent link: https://www.econbiz.de/10014929217

Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions

De Martinis, Michael; Fukukawa, Hironori; Mock, Theodore J. - In: Managerial Auditing Journal 26 (2011) 7, pp. 543-565

Purpose – The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector … and Japan, respectively. Findings – Evidence is found that country and client type do have an impact on the auditor …

Persistent link: https://www.econbiz.de/10014929259