Overview
- The first empirical research book from Japan based on the “new institutional accounting” approach
- Investigates the differences of IFRS and local accounting standards from the viewpoint of earnings property
- Articulates globalization and localization of accounting standards, explaining inherent characteristics of disclosure behavior by Japanese firms and diagnosing its effects on capital markets
- Includes supplementary material: sn.pub/extras
Part of the book series: Advances in Japanese Business and Economics (AJBE, volume 6)
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Table of contents (14 chapters)
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Earnings Attributes and Corporate Behavior
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Disclosure and Enforcement
Keywords
About this book
Reviews
The book provides a wealth of detail on the Japanese model of capitalism and its implications for corporate governance and accounting policy. […] Scholars and practitioners in the IFRS harmonization space will be well served by obtaining a copy of the Ito-Nakano book for their institutional libraries.
Karthik Ramanna, Associate Professor of Business Administration, Harvard University
In The Accounting Review, Vo.90, No.3 2015, pp.1244-1247
Overall, the book is valuable not only for academics but also for business practitioners and policy makers. […] The implications derived from the empirical evidence of this book may be useful to create a better system. Therefore, this book contributions to the discussion of the field of international accounting.
Fumiko Takeda, Associate Professor, Department of Technology Management, The University of Tokyo
In The International Journal of Accounting, Volume 50, Issue 2, June 2015, pp. 242–245
Editors and Affiliations
About the editors
Editors
Kunio Ito is a professor and a director of MBA program at the Graduate School of Commerce and Management of Hitotsubashi University in Japan. He earned his Ph.D. from Hitotsubashi University. He is also the President of Japan Accounting Association (since 2012). During the last 15 years Ito has taught accounting, financial statement analysis and valuation in the school’s MBA and doctoral courses and senior executive program. He has served as outside director to several leading Japanese corporations and as advisor to the Tokyo Stock Exchange.
Makoto Nakano is a professor at the Graduate School of Commerce and Management of Hitotsubashi University in Japan, where he completed his Ph.D. in management and accounting in 1995. His research is related to financial reporting, corporate finance, corporate governance and equity valuation. Dr. Nakano has published on these subjects in Corporate Governance: An International Review (vol. 20; 2012), Applied Financial Economics (vol.23; 2013) and The Japanese Accounting Review (vol. 2; 2012). He is also the author of Reliance on Foreign Markets: Multinationality and Performance (Springer, 2013).
Bibliographic Information
Book Title: International Perspectives on Accounting and Corporate Behavior
Editors: Kunio Ito, Makoto Nakano
Series Title: Advances in Japanese Business and Economics
DOI: https://doi.org/10.1007/978-4-431-54792-1
Publisher: Springer Tokyo
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Springer Japan 2014
Hardcover ISBN: 978-4-431-54791-4Published: 21 March 2014
Softcover ISBN: 978-4-431-56230-6Published: 23 August 2016
eBook ISBN: 978-4-431-54792-1Published: 08 July 2014
Series ISSN: 2197-8859
Series E-ISSN: 2197-8867
Edition Number: 1
Number of Pages: IX, 335
Number of Illustrations: 46 b/w illustrations
Topics: Accounting/Auditing, Business Taxation/Tax Law, Business and Management, general, Finance, general