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Some Thoughts on Accounting Research in Japanese Settings

Author

Listed:
  • Robert E. Verrecchia

    (The Wharton School, University of Pennsylvania, USA)

  • Clare Wang

    (Kellogg School of Management, Northwestern University, USA)

Abstract

As the first English publication focusing on Japanese accounting research, we believe that one of the long-term goals for this journal is to help build an indigenous research culture that attracts an international audience. In this paper, we provide some thoughts on 1) identifying Japanese settings that may off er unique advantages and merit specific analysis; and 2) the ongoing convergence to International Financial Reporting Standards (IFRS).

Suggested Citation

  • Robert E. Verrecchia & Clare Wang, 2011. "Some Thoughts on Accounting Research in Japanese Settings," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 131-133, December.
    • Handle: RePEc:kob:tjrevi:dec2011:v:1:p:131-133
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    File URL: https://www.rieb.kobe-u.ac.jp/tjar/article/vol1/pdf/8.Verrecchia_and_Wang.pdf
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    References listed on IDEAS

    as
    1. Christopher S. Armstrong & John E. Core & Daniel J. Taylor & Robert E. Verrecchia, 2011. "When Does Information Asymmetry Affect the Cost of Capital?," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 1-40, March.
    2. Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2011. "Information Asymmetry, Information Precision, and the Cost of Capital," Review of Finance, European Finance Association, vol. 16(1), pages 1-29.
    3. Kathryn L. Dewenter & Vincent A. Warther, 1998. "Dividends, Asymmetric Information, and Agency Conflicts: Evidence from a Comparison of the Dividend Policies of Japanese and U.S. Firms," Journal of Finance, American Finance Association, vol. 53(3), pages 879-904, June.
    4. Don Herrmann & Tatsuo Inoue & Wayne B. Thomas, 2003. "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 89-108, March.
    5. Skinner, Douglas J., 2008. "The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 218-239, December.
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    Cited by:

    1. Fujitani, Ryosuke & Kim, Hyonok & Yamada, Kazuo, 2021. "Peer Effects of Corporate Disclosure in Pandemic Era," Working Paper Series 240, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
    2. SUZUKI, Tomohiro & TAKASU, Yusuke, 2013. "Does Management Forecast Drive Growth of the Firm?," Working Paper Series 172, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.

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