Globalisation and the role of financial accounting information in Japan

van Mourik, Carien (2007). Globalisation and the role of financial accounting information in Japan. Tinbergen Institute Research Series (399). Netherlands: Thela Thesis.

URL: http://www.rozenbergps.com/index.php?janus=thela

Abstract

The core of this dissertation is a quantitative empirical study into the relation between the cost of capital and voluntary disclosure levels in Japan. It also examines the impact of internationalisation and institutional factors on Japanese corporate managers’ decisions to voluntarily disclose financial accounting information. On a theoretical level, this study places institutional and accounting system development in an economic history framework. Within this framework, this dissertation analyses the characteristics of accounting standards and the functions of financial accounting information from a comparative perspective.

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