The development of the group accounts disclosure system in Japan

Jun Kawamoto

Accounting History Review, 2001, vol. 11, issue 3, 331-348

Abstract: The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company' interests.

Keywords: Consolidated Statements In Japan The Business Accounting Deliberation Committee Motives For Corporate Disclosure Japanese Closed Culture Scope Of Consolidation Influences From Overseas (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1080/09585200126622

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