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- W1979357413 abstract "The fundamental question on the internationalisation of accounting standards is whether a nation should harmonise with international standards or not. This paper addresses this question with particular reference to the special circumstances of Japan. The discussion suggests that Japan's unique features such as stable shareholdings, the ‘Keiretsu’, and the ‘main bank’ form the conclusion that harmonisation might be unwise. However, some recent signs of change in Japan, including the breakdown of cross‐shareholding arrangements and a greater emphasis on corporate profitability, are more in keeping with the conventional business practices of the West and suggests there may be benefits to harmonisation. This paper presents some survey evidence for and against accounting harmonisation and analyses certain management attitudes in Japan and a number of other industrial nations towards adopting the IAS." @default.
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- W1979357413 date "2001-02-01" @default.
- W1979357413 modified "2023-09-25" @default.
- W1979357413 title "International Harmonisation and the Japanese Accounting System" @default.
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- W1979357413 doi "https://doi.org/10.1108/eb060745" @default.
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