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Harmonisation of voluntary disclosure practices by Japanese companies

Author

Listed:
  • Steven Globerman
  • W.R. Singleton

Abstract

The harmonisation of international accounting and disclosure practices is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms converged since the late 1980s. Convergence of voluntary disclosure suggests that Japanese firms respond to market pressures by adopting increasingly similar reporting practices. Our findings suggest that there was neither more, nor less, convergence in selected 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 scope of information voluntarily disclosed, although the quantity of disclosed information increased.

Suggested Citation

  • 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.
  • Handle: RePEc:ids:ijepee:v:2:y:2009:i:4:p:335-355
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    References listed on IDEAS

    as
    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. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153.
    3. 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 636-642, November.
    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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