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The Corporate Accounting In Japan
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Book Synopsis Japanese Management Accounting Today by : Yasuhiro Monden
Download or read book Japanese Management Accounting Today written by Yasuhiro Monden and published by World Scientific. This book was released on 2007 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance.The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management.
Book Synopsis Japanese Accounting by : Kyōjirō Someya
Download or read book Japanese Accounting written by Kyōjirō Someya and published by Oxford University Press. This book was released on 1996 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. In this new work, Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Research Institute, presents an overview of developments under three main headings: Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting.
Book Synopsis Current Business and Legal Issues in Japan's Banking and Finance Industry by : Mitsuru Misawa
Download or read book Current Business and Legal Issues in Japan's Banking and Finance Industry written by Mitsuru Misawa and published by World Scientific. This book was released on 2011 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japanese corporate behavior and practice raises a number of issues for international businessmen, accountants and lawyers, and there are many things that they find difficult to understand. Thus, their interest in the current Japanese market and economy is significant and increasingly prominent. This book will showcase tremendous insight to both Japanese and American issues of finance, law and business; the author's expertise in these three areas will contribute to a very unique perspective. As the data provided in Current Business and Legal Issues in Japan's Banking and Finance Industry is pertinent to understanding Japanese laws and business practices, this text will be of great interest to foreign companies wanting to be successful in Japan.
Book Synopsis International Perspectives on Accounting and Corporate Behavior by : Kunio Ito
Download or read book International Perspectives on Accounting and Corporate Behavior written by Kunio Ito and published by Springer. This book was released on 2014-07-08 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Book Synopsis Corporate Fraud in Japan by : Takashi Yasuoka
Download or read book Corporate Fraud in Japan written by Takashi Yasuoka and published by Cambridge Scholars Publishing. This book was released on 2019-06-20 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, numerous incidents of corporate fraud have been reported in Japan. These have occurred at a number of world-famous Japanese companies, including Toshiba, Olympus, and Kobe Steel, among others. Needless to say, these companies already had a risk management system in place; the problem here is why these systems didn’t function. On this issue, this book investigates eight incidents of corporate fraud in Japanese corporations, based on third-party investigation reports. It explores common problems in corporate governance and internal control systems present in these incidents, and discusses why these companies’ three lines of defense let them down. These observations are valuable for readers worldwide who study corporate governance, risk management, and business management.
Book Synopsis Accounting Regulation in Japan by : Masatsugu Sanada
Download or read book Accounting Regulation in Japan written by Masatsugu Sanada and published by Routledge. This book was released on 2019-09-18 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
Book Synopsis Japan Investment and Business Guide Volume 1 Strategic and Practical Information by : IBP USA
Download or read book Japan Investment and Business Guide Volume 1 Strategic and Practical Information written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan Investment and Business Guide - Strategic and Practical Information
Download or read book Japanese Law written by Hiroshi Oda and published by Oxford University Press. This book was released on 2021-03-11 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an up-to-date and comprehensive reference to Japanese law with a primary focus on private law, including commercial and business-related laws such as corporate law, contract law, and competition law. It also covers a wide range of related topics, such as the protection of human rights, systems of dispute settlement, and criminal law and procedure. Fully updated and revised, this fourth edition expands on the major reforms and substantial changes Japanese law has gone through since the 1990s and analyses the successes and failures of implemented changes in light of developments since the third edition (2009), by referring to new amendments, judgements, and Supreme Court cases. Providing clear guidance and detailed analysis to help demystify Japanese law, this book is an essential reference work for all who have an interest in Japanese law.
Book Synopsis M & A for Value Creation in Japan by : Yasuyoshi Kurokawa
Download or read book M & A for Value Creation in Japan written by Yasuyoshi Kurokawa and published by World Scientific. This book was released on 2010 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investigates the impact of a takeover on a management's incentives to increase reported earnings. This book analyzes the type of effects reorganizations have on the laws and regulations, while weighing the company law, accounting standards for financial instruments, tax law, other accounting principles and international standards.
Book Synopsis Historical Dictionary of Japanese Business by : Stuart D.B. Picken
Download or read book Historical Dictionary of Japanese Business written by Stuart D.B. Picken and published by Rowman & Littlefield. This book was released on 2016-12-19 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan, although now listed as the world’s third-largest economy after that of the United States and China, has been too readily dismissed in the late 20th century as a spent force. This is as unfortunate as it is incorrect for a number of reasons. First, while the Peoples’ Republic of China. is indeed growing and its markets are expanding, an enormous amount of the impetus for development as well as logistical support is coming from large numbers of Japanese corporations operating in the PRC. Major Japanese enterprises such as Toyota, Sony, and Honda are already in China or are in the process of establishing a presence there. The export of Japanese technology remains an important contribution to China’s development. The benchmark of product quality within Asia and in some areas beyond has been set by Japanese industrial standards. This second edition of Historical Dictionary of Japanese Business contains a chronology, an introduction, appendixes, and an extensive bibliography. The dictionary section has over 800 cross-referenced entries on important personalities, Japanese businesses, politics, and economy,. This book is an excellent access point for students, researchers, and anyone wanting to know more about Japanese Business.
Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Book Synopsis Two Hundred Years of Accounting Research by : Richard Mattessich
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author :International Monetary Fund Publisher :International Monetary Fund ISBN 13 :1451820445 Total Pages :188 pages Book Rating :4.4/5 (518 download)
Book Synopsis Japan by : International Monetary Fund
Download or read book Japan written by International Monetary Fund and published by International Monetary Fund. This book was released on 1998-11-04 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper analyzes macroeconomic developments and prospects for Japan during the 1990s. Following a surge in activity during 1996 and early 1997, the economy fell into recession in the second quarter of 1997. Real GDP fell by 33⁄4 percent during the four quarters ended March 1998; the unemployment rate reached historical highs; and deflationary pressures reemerged. The downturn was largely unexpected, and most forecasters had projected growth of about 2 percent in 1997. This paper also examines fiscal policy issues for Japan.
Book Synopsis Fixed Revenue Accounting: A New Management Accounting Framework by : Kenichi Suzuki
Download or read book Fixed Revenue Accounting: A New Management Accounting Framework written by Kenichi Suzuki and published by World Scientific. This book was released on 2018-10-30 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.
Book Synopsis The A to Z of Japanese Business by : Stuart D.B. Picken
Download or read book The A to Z of Japanese Business written by Stuart D.B. Picken and published by Scarecrow Press. This book was released on 2009-09-02 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japanese industrial standards have long been the benchmark for quality products within Asia, indeed, within the world. Major Japanese industries like Toyota, Sony, and Honda, to name but a few, are household names that have contributed to this small island nation's status as the world's second largest economy. Japanese business practices and theories have permeated the mindset of its surrounding nations, and the country's long-term investment in the ever-growing Chinese market has further secured its status as an economic powerhouse. The A to Z of Japanese Business is an examination of the origins and characteristics of Japan's business culture. This handy reference book includes most of the important words or company names that foreign business people visiting Japan might encounter and provides an overview of Japanese corporate culture both from an historical standpoint and with reference to its most distinctive features as they affect organization and management. This is accomplished through its historical chronology detailing significant events of the past as well as recent developments within the Japanese economy and business world in general, various appendixes offering lists of business expressions that are in daily use along with a selection of the most commonly used business proverbs, a bibliography, and hundreds of cross-referenced dictionary entries on Japanese companies, their founders and managers, the ever-present bureaucratic bodies, and progress in the major industries.
Book Synopsis International Business Risk by : Darryl S. L. Jarvis
Download or read book International Business Risk written by Darryl S. L. Jarvis and published by Cambridge University Press. This book was released on 2003 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Business Risk is an attempt to help investors and students of contemporary Asian affairs navigate the risk environments of Asia. Using highly relevant information and analytical techniques, the 2002 volume analyses the political, economic, regulatory, and security environments of 12 Asian countries. Each country is assessed for its political and economic trends, investment risks, and opportunities in a way that is clear, concise and easily accessible. The handbook conveys forecast information through a series of charts, graphs, and boxed summaries of data, making it a handy reference guide for all readers.
Book Synopsis Routledge Handbook of Japanese Business and Management by : Parissa Haghirian
Download or read book Routledge Handbook of Japanese Business and Management written by Parissa Haghirian and published by Routledge. This book was released on 2016-01-29 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Japanese Business and Management provides a comprehensive overview of management and business processes and practices in Japanese companies. The contributors combine theoretical findings and research results with a practical and contemporary view on how corporations and firms are managed in Japan. The handbook is divided into eight sections covering: historical perspectives on Japanese management; structure and theory of the Japanese firm; the corporate environment in Japan; the Japanese work environment; the Japanese market; manufacturing and logistics; interaction and communication; the future of Japanese management. This book is an essential reference resource for students and scholars working on Japanese companies, the Japanese market-place, Japanese consumers, or management processes in the Japanese firm. The book also provides an interesting and informative read for managers who need to deepen their knowledge on Japanese business processes.
