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A Critical Evaluation of Japanese Accounting Changes Since 1997

Bill Gordon

November 1999


Bibliography

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________ (1999) 'Kin'yû shôhin ni kakawaru kaikei kijun no settei ni kansuru ikensho' (Opinion on establishment of accounting standards for financial instruments), 22 January, <http://www.mof.go.jp/singikai/kaikei/1a921a.htm> (27 June 1999).

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________ (1999a) 'Kigyô keiei o kaeru kaikei kokusaika no shôgeki (jô) "Jika" no ashioto' (Accounting internationalization shock changing company management (Part 1 of 2) Approach of 'fair-value accounting'), 22 January, 1.

________ (1999b) 'Kigyô nenkin o tômeika, tsumitate fusoku ni hikiatekin' (Making company pensions transparent, provisions for reserve shortfalls) 18 April, 5.

________ (1999c) '99 nen 3 gatsu ki kessan o yomu, seido henkô e no taiô kappatsu' (Reading financials for period ending March 1999, active measures to address system changes), 30 April, 13.

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________ (1997b) 'Kokusai hyôjun e no kaikaku, susumu shika nai' (Reforms toward international standards must go forward), 18 August, 95-7.

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Shôken Torihiki Shingikai, Ôkurashô (Securities and Exchange Council, Ministry of Finance) (1997) 'Shôken shijô no sôgôteki kaikaku' (Comprehensive reforms for the securities market), <http://www.mof.go.jp/tosin/1a505.htmsakura.co.jp/sir/research/mreview/mr9812.html> (25 April 1998).

Shôken Torihiki tô Kanshi Iinkai, Ôkurashô (Securities and Exchange Surveillance Commission, Ministry of Finance) (1998) 'Yamaichi Shôken (kabu) ni kakawaru hansoku jiken no chôsa kekka oyobi dôsha no taisuru kensa kekka no motozuku kankoku ni tsuite' (Results of investigation of Yamaichi Securities Company's infringement of regulations and recommendations to the company based on the investigation results), Tokyo, Ôkurashô.

Shûkan Tôyô Keizai (1999a) 'Jika kaikei dônyû de nenkin tôsan mo' (Even pension bankruptcies due to introduction of fair-value accounting), 9 January, 18-9.

________ (1999b) 'Kônin kaikeishi ga abaku, funshoku kakushi no tekunikku' (Window-dressing concealment techniques that certified public accountants expose), 17 April, 58-60.

Someya Kyôjirô (1996) Japanese Accounting: A Historical Approach, Oxford, Clarendon Press.

Sunamura Satoshi (1994) 'The Development of Main Bank Managerial Capacity' in Masahiko Aoki and Hugh Patrick (eds.), The Japanese Main Bank System, Oxford, Oxford University Press, 295-324.

Taka Iwao (1996) 'The House of Nomura and the Japanese Securities Scandals', published by Wharton Ethics Program, <http://rider.wharton.upenn.edu/~ethics/cases/nomura.htm> (31 July 1999).

Tanaka Hiroshi (1998) 'Nihongata kaikei disukurôjâ no rinen to jissai' (Ideal and reality of Japanese-style accounting disclosure), Kaikei 154(6), December, 13-25.

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Tsûsan Sangyô Shô (MITI) (1998) 'Heisei 10 nen ban tsûshû hakusho' (White paper international trade, 1998), <http://www.miti.go.jp/report-e/gWP1998e.html> (31 October 1999).

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Wakasugi Akira (1999a) 'Kaikei kijun no kokusaika ni tsuite' (Internationalization of Accounting Standards), Kigyô Kaikei 51(1), 148-54.

________ (1999b) 'Kaikei kokusaika o kiku (4) Kigyô Kaikei Shingikai Kaichô Wakasugi Akira-shi' (Hearing about accounting internationalization (4) Business Accounting Deliberation Council Chairman Wakasugi Akira), Nihon Kin'yû Shimbun, 12 March, 17.

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Yokoyama Akira (1999a) 'Funshoku kessan' (Window-dressing accounting), <http://www.hi-ho.ne.jp/yokoyama-a/funshoku.htm> (4 September 1999).

________ (1999b) 'Infura toshite no kaikei kijun' (Accounting standards as a framework), <http://www.hi-ho.ne.jp/yokoyama-a/kaikeikijyun.htm> (21 May 1999).

________ (1999c) 'Kokusai kaikei kijun' (International accounting standards), <http://www.hi-ho.ne.jp/yokoyama-a/kokusaikaikei.htm> (21 May 1999).

________ (1999d) 'Kokusai kaikei kijun to Nihon no kaikei no sôiten' (Differences between international accounting standards and Japan's accounting), <http://www.hi-ho.ne.jp/yokoyama-a/ias&jgaap.htm> (21 May 1999).

________ (1999e) 'Naibu kansa no autosôshingu' (Internal audit outsourcing), <http://www.hi-ho.ne.jp/yokoyama-a/naibukansa.htm> (21 May 1999).

________ (1999f) 'Torishimariyaku' (Directors), <http://www.hi-ho.ne.jp/yokoyama-a/torishimariyaku.htm> (21 May 1999).

Yoshii Kazuhiro (1999a) '99 nen 4 gatsu renketsu kessan honkaku sutâto, mô "gomakashi" ga kikanai' (Start of consolidation accounting basis in April 1999, 'deception' will no longer work), Ekonomisuto, 30 March, 62-3.

________ (1999b) 'Gurûpu kigyô zentai no kachi o jûshi shita keiei e' (Toward management stressing value of entire business group), Ekonomisuto, 5 April, 144-5.



Table of Contents | Acronyms | Introduction | Chapter 1 | Chapter 2 | Chapter 3 | Conclusion | Bibliography

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