In this commentary I offer some thoughts on the possibilities for accounting research that uses the Japanese setting. I …

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 …

company performance, using micro-data from listed companies in Japan. The author found that in Japan the introduction of stock … corporate governance structure of Japan has exhibited a large change from the second half of the 1990s to the present. There …

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 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 …