| 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 |
