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Some Thoughts on Accounting Research in Japanese Settings


  • Robert E. Verrecchia

    (The Wharton School, University of Pennsylvania, USA)

  • Clare Wang

    (Kellogg School of Management, Northwestern University, USA)


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).

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  • 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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    References listed on IDEAS

    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. 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.
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