International Perspectives on Accounting and Corporate Behavior

• Corporate Author: SpringerLink (Online service)
• Other Authors: Ito, Kunio (Editor), Nakano, Makoto (Editor)
• Format: Electronic eBook
• Language: English
• Published: Tokyo : Springer Japan : Imprint: Springer, 2014.
• Series: Advances in Japanese Business and Economics, 6
• Subjects: Business.; Management science.; Accounting.; Bookkeeping.; Tax accounting.; Tax laws.; Finance.; Business and Management.; Accounting/Auditing.; Business Taxation/Tax Law.; Business and Management, general.; Finance, general.

Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. Firs...