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  • The Japanese Style of Business Accounting



Table of Contents

Part I: Methods
Sawabe, Norio and Hidetoshi Yamaji Institutional Accounting Research: An Introduction
Sunder, Shyam Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis
Part II: Data
Yamaji, Hidetoshi Interaction between Japanese Accounting and Economic Structures
Kajiwara, Akira The Functions of Consolidated Financial Statements in Japan
Suzuki, Kazumi Corporate Groups and Their Auditors
Matsumoto, Yoshinao The Countervailing Power of Japanese Auditors
Gotoh, Masatoshi Management Forecasts of Accounting Numbers in Japan and Daily Stock Returns Behavior
Okabe, Takayoshi Dividend Stabilization and Earnings Management through Accounting and Real Discretion in Japanese Firms
Nakano, Isao A Game Theoretic Approach to Corporate Social Activities and Their Information Disclosure
Part III: Theories
Ijiri, Yuji The Cost Principle and the Labor Theory of Value in Relation to the Role of Accounting Theories and Their Depth
Tsumori, Tsunehiro Measurement, Disclosure, and Economics
Part IV: Comparisons
Sunder, Shyam Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the United States
Cho, Seong-Pyo Evidence on Determinants of Accounting Policy for Research and Development Costs in Korea
Kuroda, Masatoshi Main Features of Financial Reporting in Germany: An Institutional Consideration