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The Marketing of Pharmaceuticals in Japan by American Firms

Pahud de Mortanges, Charles; Rietbroek, Jan‐Willem; … - In: Asia Pacific Journal of Marketing and Logistics 8 (1996) 2, pp. 3-24

States that although Japan's pharmaceutical industry has succeeded in steadily advancing its total sales revenues in … Japan. Significantly, Japan remains the single largest recipient of US pharmaceutical exports with a surplus over imports of … more than $500 billion. Discusses various findings based on survey results within Japan's market structure. Posits that the …

Persistent link: https://www.econbiz.de/10014675754

The Ownership Structure of Japanese Service Firms: A Study of Parent‐Subsidiary Relationships

Rose, Elizabeth L.; Ito, Kiyohiko - In: Asia Pacific Journal of Marketing and Logistics 9 (1997) 3, pp. 26-39

increasingly complex in the global environment. We analyze an organizational arrangement quite common in Japan, the corporate …

Persistent link: https://www.econbiz.de/10014675775

Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan

Sugahara, Satoshi; Boland, Gregory - In: Asian Review of Accounting 14 (2006) 1/2, pp. 149-167

) in Japan and how this perception may influence their career path decision. Design/methodology/approach – This study is … the first such research in Japan that has been conducted to investigate students' perception of various factors regarding … offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the …

Persistent link: https://www.econbiz.de/10014675787

The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan

Sugahara, Satoshi; Hiramatsu, Kazuo; Boland, Greg - In: Asian Review of Accounting 17 (2009) 1, pp. 5-22

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … to one of the objectives for the CPA reform scheme in Japan, which is to extend the diversity of CPA candidature …

Persistent link: https://www.econbiz.de/10014675814

Intangible assets and future growth: evidence from Japan

Al‐Twaijry, Abdulrahman - In: Asian Review of Accounting 17 (2009) 1, pp. 23-39

Purpose – The corporate governance should look at the investment on intangible assets (ITAs) from two angles: its influence on future growth and the influence of other factors on ITA. Therefore, the purpose of this paper is first, to empirically investigate the relationship between investment...

Persistent link: https://www.econbiz.de/10014675815

The boycott model of foreign product purchase: an empirical test in China

Smith, Malcolm; Li, Qianpin - In: Asian Review of Accounting 18 (2010) 2, pp. 106-130

conflicts (i.e. war, economic, political, etc.) between Japan and China. …

Persistent link: https://www.econbiz.de/10014675835

Cash conversion cycle and firm's performance of Japanese firms

Nobanee, Haitham; Abdullatif, Modar; AlHajjar, Maryam - In: Asian Review of Accounting 19 (2011) 2, pp. 147-156

Purpose – The purpose of this paper is to investigate the relation between a firm's cash conversion cycle and its profitability. Design/methodology/approach – The relation between the firm's cash conversion cycle and its profitability is examined using dynamic panel data analysis for a...

Persistent link: https://www.econbiz.de/10014675851

The impact of cultural factors on students’ learning style preferences

Boland, Gregory; Sugahara, Satoshi; Opdecam, Evelien; … - In: Asian Review of Accounting 19 (2011) 3, pp. 243-265

Purpose – The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education. Design/methodology/approach – Kolb's Learning Style Inventory and...

Persistent link: https://www.econbiz.de/10014675857

Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan

Sugahara, Satoshi - In: Asian Review of Accounting 21 (2013) 3, pp. 180-204

accounting education among academics teaching at tertiary schools in Japan. With the acceleration of globalism in accounting … undergraduate and postgraduate level of the tertiary institutes in Japan. The subjects chosen for the survey were 300 members of the … enough to generalise the findings. Finally, this study simply used the samples collected from the one single nation of Japan …

Persistent link: https://www.econbiz.de/10014676072

Does recycling improve information usefulness of income? The case of Japan

Semba, HU Dan - In: Asian Review of Accounting 25 (2017) 3, pp. 376-403

Purpose The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting … empirical evidence that examines information usefulness of OCI recycling in Japan. The findings of this study are relevant for …

Persistent link: https://www.econbiz.de/10014676132