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The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting and Business Research Taylor & Francis

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

Accounting and Business Research , Volume 22 (87): 9 – Jun 1, 1992

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

Accounting and Business Research , Volume 22 (87): 9 – Jun 1, 1992

Abstract

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.

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References (22)

Publisher
Taylor & Francis
Copyright
Copyright Taylor & Francis Group, LLC
ISSN
2159-4260
eISSN
0001-4788
DOI
10.1080/00014788.1992.9729440
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Accounting and Business ResearchTaylor & Francis

Published: Jun 1, 1992

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