Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy … Payouts in Japan (Keishi Fujiyama) -- 9 Ex-post information value of risk disclosure (Kunio Ito, Tetsuyuki Kagaya, and Hyonok …

"Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is … to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation …. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is …