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The changing nature of financial disclosure in Japan

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  • Singleton, W. R.
  • Globerman, Steven

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  • 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.
    • Handle: RePEc:eee:accoun:v:37:y:2002:i:1:p:95-111
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    References listed on IDEAS

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    1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    2. McKinnon, Jill L. & Harrison, Graeme L., 1985. "Cultural influence on corporate and governmental involvement in accounting policy determination in Japan," Journal of Accounting and Public Policy, Elsevier, vol. 4(3), pages 201-223.
    3. Krishnan, M & Sankaraguruswamy, S & Song Shin, H, 1996. "Skewness of Earnings and the Believability Hypothesis : How Does the Financial Market Discount Accounting Earnings Disclosures?," Economics Papers 120, Economics Group, Nuffield College, University of Oxford.
    4. Frost, Ca & Pownall, G, 1994. "Accounting Disclosure Practices In The United-States And The United-Kingdom," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 75-102.
    5. Lang, M & Lundholm, R, 1993. "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 246-271.
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    Citations

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    Cited by:

    1. Mark M. Spiegel & Nobuyoshi Yamori, 2003. "Determinants of voluntary bank disclosure: evidence from Japanese Shinkin banks," Pacific Basin Working Paper Series 03-03, Federal Reserve Bank of San Francisco.
    2. Steven Globerman & W.R. Singleton, 2009. "Harmonisation of voluntary disclosure practices by Japanese companies," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 2(4), pages 335-355.
    3. Masao Nakamura, 2011. "Adoption and policy implications of Japan’s new corporate governance practices after the reform," Asia Pacific Journal of Management, Springer, vol. 28(1), pages 187-213, March.
    4. Robert N. Eberhart & Charles E. Eesley & Kathleen M. Eisenhardt, 2017. "Failure Is an Option: Institutional Change, Entrepreneurial Risk, and New Firm Growth," Organization Science, INFORMS, vol. 28(1), pages 93-112, February.
    5. Eng, Li Li & Sun, Li & Vichitsarawong, Thanyaluk, 2013. "The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore," Advances in accounting, Elsevier, vol. 29(2), pages 278-285.
    6. Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim, 2012. "Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 312-331.
    7. 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.
    8. Siriluck Sutthachai & Terence E. Cooke, 2009. "An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 493-517, December.
    9. Hooghiemstra, Reggy, 2010. "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan," The International Journal of Accounting, Elsevier, vol. 45(3), pages 275-300, September.
    10. André Güttler, 2005. "Wird die Ad-hoc-Publizität korrekt umgesetzt? Eine empirische Analyse unter Einbezug von Unternehmen des Neuen Markts," Schmalenbach Journal of Business Research, Springer, vol. 57(3), pages 237-259, May.

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