Institutions and accounting standard transformation: Observations from Japan
This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the cou...
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| Format: | Article |
| Language: | English |
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Elsevier
2014-03-01
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| Series: | China Journal of Accounting Research |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S175530911300052X |