A Critical Examination of Accounting Regulation in Japan

Oguri, Takashi; Hara, Yoichi

doi:10.1108/09513579010141086

Cited by 17 publications

(11 citation statements)

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“…An unusual feature of the post-war accounting regulatory framework in Japan is its dual nature (Oguri and Hara, 1990) in which listed companies produce one set of accounts based on the requirements of the Commercial Code (CC) and a second set based on the requirements of the Securities and Exchange Law (SEL).…”

Section: Japan's Dual Regulatory Financial Reporting Systemmentioning

confidence: 99%

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

Cooke

1992

Accounting and Business Research

522

377

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Section: Japan's Dual Regulatory Financial Reporting Systemmentioning

confidence: 99%

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

Cooke

1992

Accounting and Business Research

522

377

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“…. quite unique' (Oguri and Hara, 1990). All Japanese companies must prepare a set of accounts which at the very least should meet the requirements of the CC.…”

Section: Introductionmentioning

confidence: 99%

Disclosure in Japanese Corporate Annual Reports

Cooke

1993

Business Fin & Account

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This paper reports the results of a survey of disclosure in the annual reports of unlisted and listed corporations in Japan, a country that many argue has a unique environment. The paper attempts to investigate differences between companies in the extent of disclosure in their Commercial Code (CC) and Securities and Exchange Law (SEL) accounts respectively. The survey finds that there is a significant difference in disclosure by multiple listed companies in their CC accounts compared with domestically listed corporations and unlisted enterprises. It is also found that there is a significant difference in disclosure between multiple listed and domestically listed entities in their SEL accounts. However, there was no significant difference in disclosure between the TSE (Tokyo Stock Exchange) group and the unlisted group in their CC accounts.

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“…The accounting research has historically shown a great interest in analyzing its institutional structure, has tended to focus on institutionalized interpretations due to the strong influence of the legal framework which consists of two main laws with different characteristics and goals, i.e. security, law and commercial exchange code [25]. The government and the public sector dominated the accounting scene and commercial code which has been strongly influenced by the accounting practice.…”

Section: Measurement and Institutionsmentioning

confidence: 99%

The Relationship Between Accounting Theories, Financialization Process And Neoliberalism

Yagoubi¹

2014

Int J Econ & Manag Sci

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The accounting standards pervasiveness, in coexistence with the earliest civilizations, argues the accounting social dimension as a rule that governs relations between individuals. Therefore, accounting techniques as social norms and kind reflection vector describe the society conventions and principles. This societal reflects made it more complex and esoteric. Accounting seems a buildings assortment, historically dated and generating economic effects as a mechanism for tracking and remote monitoring the economic activity evolution. Accounting science is rooted, it is no longer neutral. In this sense, it would be more a gradually building steeped in cultural influences, social conflict and political issues and choices. Given the economic activities complexity and the interest deregulation, accounting sciences remain as an analysis tool for major conflicts, differences, and each party opportunistic concerns. A management tool for vertical relationships, guided by personal preferences and attitudes which each consider meditation to increase its profit margin and its timeliness. In this environment, information has become the success secret and a profit source.

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A Critical Examination of Accounting Regulation in Japan

Cited by 17 publications

References 0 publications

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

Disclosure in Japanese Corporate Annual Reports

The Relationship Between Accounting Theories, Financialization Process And Neoliberalism

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