Accounting Research in the Japanese Setting
AbstractIn this commentary I offer some thoughts on the possibilities for accounting research that uses the Japanese setting. I argue that the uniqueness of the Japanese setting offers many opportunities for researchers, and hope that we can encourage more researchers to take advantage of this setting to advance the literature on financial reporting and disclosure.
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Bibliographic InfoArticle provided by Research Institute for Economics & Business Administration, Kobe University in its journal The Japanese Accounting Review.
Volume (Year): 1 (2011)
Issue (Month): (December)
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- Pinkowitz, Lee & Williamson, Rohan, 2001. "Bank Power and Cash Holdings: Evidence from Japan," Review of Financial Studies, Society for Financial Studies, Society for Financial Studies, vol. 14(4), pages 1059-82.
- Kaplan, Steven N. & Minton, Bernadette A., 1994. "Appointments of outsiders to Japanese boards: Determinants and implications for managers," Journal of Financial Economics, Elsevier, Elsevier, vol. 36(2), pages 225-258, October.
- Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
- Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 36(1-3), pages 235-270, December.
- Tang, Vicki Wei, 2011. "Isolating the effect of disclosure on information risk," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 52(1), pages 81-99, June.
- Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 5(1), pages 179-194, April.
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