Changes in the Concept of Capital and Their Effects on Economic Profit in Japan

Shufuku Hiraoka
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Shufuku Hiraoka: Faculty of Business Administration, Soka University, USA

Chapter 2 in Japanese Management Accounting Today, 2007, pp 23-34 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionThe Concept of Capital in Relation to Economic ProfitThe Impact of Lease Accounting upon Capital in JapanThe Procedure for Research & Development Expenditures in JapanBusiness Combination Accounting and Capital in Japan Influence of goodwill on the capital in M&AGoodwill and minority equity in consolidated financial statementsThree Types of Equity and Economic Capital in JapanSummaryReferences

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
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