Chapter

 Corporate Financial Reporting and Regulation in Japan

George J. Benston, Michael Bromwich, Robert E. Litan and Alfred Wagenhofer

in Worldwide Financial Reporting

Published in print March 2006 | ISBN: 9780195305838
Published online February 2006 | e-ISBN: 9780199783342 | DOI: http://dx.doi.org/10.1093/0195305833.003.0008
  Corporate Financial Reporting and Regulation in Japan

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Japanese accounting standards have developed out of a very different set of national characteristics and financial markets from the other countries surveyed in the book. In particular, they have been strongly influenced by government over the years. In recent years, the government has stepped up efforts to harmonize Japanese standards with international standards, although the Japanese experience suggests that it is not easy to export one regime to other countries.

Keywords: ASBJ; Accounting Standards Board of Japan; JFSA; Japanese Financial Services Authority; taxation; Big Bang; corporate governance; Japan

Chapter.  12089 words. 

Subjects: Financial Markets

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