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Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S.

Lookup NU author(s): Professor Sonja Gallhofer, Professor Jim Haslam

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Abstract

Developments in the socio-economic and political spheres impact upon accounting disclosure and corporate governance. In the context of globalisation, moves have been made ostensibly to converge practices towards global standards, which on the face of it equate to Anglo-American ways. Here, we focus on Japan in this context. We give particular attention to pressure apparently placed upon Japan by the U.S. vis-à-vis bilateral state-level trade negotiations – an under researched area – from the late 1980s. We critically interpret how the Japanese Government has responded to such apparent pressure.

Publication metadata

Author(s): Yonekura A, Gallhofer S, Haslam J

Publication type: Article

Publication status: Published

Journal: Critical Perspectives on Accounting

Year: 2012

Volume: 23

Issue: 4-5

Pages: 312-331

Print publication date: 01/06/2012

ISSN (print): 1045-2354

ISSN (electronic): 1095-9955

Publisher: Academic Press

URL: http://dx.doi.org/10.1016/j.cpa.2012.01.001

DOI: 10.1016/j.cpa.2012.01.001

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