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The development of the group accounts disclosure system in Japan

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  • Jun Kawamoto

Abstract

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company' interests.

Suggested Citation

  • Jun Kawamoto, 2001. "The development of the group accounts disclosure system in Japan," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 331-348.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:331-348
    DOI: 10.1080/09585200126622
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    References listed on IDEAS

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    1. 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.
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    1. repec:dau:papers:123456789/3813 is not listed on IDEAS
    2. 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.
    3. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.

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