The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations
- 1 June 1992
- journal article
- research article
- Published by Taylor & Francis in Accounting and Business Research
- Vol. 22 (87) , 229-237
- https://doi.org/10.1080/00014788.1992.9729440
Abstract
This paper represents a contribution to rigorous testing of Japanese financial reporting and specifically reports on the impact of size, stock market listing and industry type on disclosure, both voluntary and mandatory, in the annual reports of Japanese listed corporations. The topic is of interest because findings in one country may not be applicable to Japan because of its so-called unique business environment and unique culture. It is found that size and listing status are important explanatory variables. In addition, manufacturing corporations were found to disclose significantly more information than other types of Japanese corporations. The interaction between industry type and quotation status was also found to be significant.Keywords
This publication has 1 reference indexed in Scilit:
- A Critical Examination of Accounting Regulation in JapanAccounting, Auditing & Accountability Journal, 1990