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Converging to International Accounting Standards: Views from Japan

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  • Sei-Ichi Kaneko
  • Ann Tarca

Abstract

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Suggested Citation

  • Sei-Ichi Kaneko & Ann Tarca, 2008. "Converging to International Accounting Standards: Views from Japan," Australian Accounting Review, CPA Australia, vol. 18(3), pages 209-223, September.
  • Handle: RePEc:bla:ausact:v:18:y:2008:i:3:p:209-223
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.0026.x
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    References listed on IDEAS

    as
    1. Suzuki, Tomo, 2007. "A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics Part II," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 543-575, August.
    2. Singleton, W. R. & Globerman, Steven, 2002. "Reply to "The changing nature of financial disclosure in Japan"," The International Journal of Accounting, Elsevier, vol. 37(1), pages 121-122.
    3. Singleton, W. R. & Globerman, Steven, 2002. "The changing nature of financial disclosure in Japan," The International Journal of Accounting, Elsevier, vol. 37(1), pages 95-111.
    4. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
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    Cited by:

    1. Noriyuki Tsunogaya & Parmod Chand, 2012. "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 117-137, December.
    2. Yves Gendron & Roy Suddaby & Sandy Q. Qu, 2009. "Professional–Organisational Commitment: A Study of Canadian Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(3), pages 231-248, September.

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