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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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File URL: http://www.sciencedirect.com/science/article/B6W4P-44Y10R9-5/2/ac848457ea2ff88524a721be22fc57a3
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Bibliographic Info

Article provided by Elsevier in its journal The International Journal of Accounting.

Volume (Year): 37 (2002)
Issue (Month): 1 ()
Pages: 95-111

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Handle: RePEc:eee:accoun:v:37:y:2002:i:1:p:95-111

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Web page: http://www.elsevier.com/locate/inca/620179

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References

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  1. 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.
  2. 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, vol. 26(3), pages 555-572, September.
  3. 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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Cited by:
  1. 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.
  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. Mark M. Spiegel & Nobuyoshi Yamori, 2004. "Determinants of Voluntary Bank Disclosure: Evidence from Japanese Shinkin Banks," CESifo Working Paper Series 1135, CESifo Group Munich.
  4. 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.

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