Dynamics of Standard Setter's Translation: 'Goodwill' in Japanese GAAP

Saori Matsubara, Takahiro Endo and Keishi Fujiyama
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Saori Matsubara: Department of Business Administration, Tokai University, Japan
Takahiro Endo: Research Institute for Economics & Business Administration (RIEB), Kobe University, Japan

No DP2018-08, Discussion Paper Series from Research Institute for Economics & Business Administration, Kobe University

Abstract: By examining specific translation by the Japanese accounting standard setter, this article aims to provide two major contributions to the existing knowledge. Firstly, it is consistent with the research that critiques widespread assumptions concerning the accounting standard setter as a monolithic actor and, as a remedy, took individual actors' political characteristics toward accounting standards into account in the analysis. The article has extended this notion to the issue of translation by the local accounting standard setter. Another contribution is illustrating a dynamic view of the maintenance of local arrangement concerning accounting standards.

Keywords: Local accounting standard setter; Membership; Socio-political pressure; Translation; Institutional work (search for similar items in EconPapers)
Pages: 28 pages
Date: 2018-03
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Persistent link: https://EconPapers.repec.org/RePEc:kob:dpaper:dp2018-08

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