"Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority...

Cover; Half Title; Series Page; Title; Copyright; Contents; List of figures; List of tables; Acknowledgments; Introduction; Summary of this book; Outline of the chapters; 1 Background; Prior literature; Theoretical background; 2 Accounting regulation in Japan; Institutional background; Achieving the...