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Harmonization Of Voluntary Disclosure Practices By Japanese Companies

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  • Steven Globerman

    (Western Washington University)

  • W. Ron SIngleton

    (Western Washington University)

Abstract

The costs and benefits of harmonization of international accounting and disclosure practices by firms is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms have converged since the collapse of Japan’s financial ‘bubble’ of the late 1980’s. Convergence of voluntary disclosure would suggest that Japanese firms respond to environmental and market pressures by adopting increasingly similar reporting practices. Our findings suggest that, for our sample of Japanese firms, there was neither more, nor less, convergence in selected voluntary disclosure practices over the sample period, although the average level of disclosure did increase. The results suggest that Japanese firms were in “equilibrium” in terms of the scope of information they voluntarily disclosed, although they perceived net benefits in increasing the quantity of disclosed information.

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File URL: http://128.118.178.162/eps/it/papers/0406/0406002.pdf
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Bibliographic Info

Paper provided by EconWPA in its series International Trade with number 0406002.

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Length: 30 pages
Date of creation: 07 Jun 2004
Date of revision:
Handle: RePEc:wpa:wuwpit:0406002

Note: Type of Document - pdf; pages: 30
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Web page: http://128.118.178.162

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Keywords: international accounting; disclosure practices; transparency;

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  1. Singleton, W. R. & Globerman, Steven, 2002. "The changing nature of financial disclosure in Japan," The International Journal of Accounting, Elsevier, vol. 37(1), pages 95-111.
  2. Mokhtari, Manouchehr & Rassekh, Farhad, 1989. "The Tendency towards Factor Price Equalization among OECD Countries," The Review of Economics and Statistics, MIT Press, vol. 71(4), pages 636-42, November.
  3. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153.
  4. Cooke, Terence E. & Wallace, R. S. Olusegun, 1990. "Financial disclosure regulation and its environment: A review and further analysis," Journal of Accounting and Public Policy, Elsevier, vol. 9(2), pages 79-110.
  5. Asheq Rahman & Hector Perera & Siva Ganesh, 2002. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 46-77.
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