As the first English publication focusing on Japanese accounting research, we believe that one of the long-term goals for this journal is to help build an indigenous research culture that attracts an international audience. In this paper, we provide some thoughts on 1) identifying Japanese...

type="main" <title type="main">ABSTRACT</title> <p>We examine changes in firms’ dividend payouts following an exogenous shock to the information asymmetry problem between managers and investors. Agency theories predict a decrease in dividend payments to the extent that improved public information lowers managers’ need to...</p>

type="main" <title type="main">ABSTRACT</title> <p>This paper investigates whether accounting standards harmonization enhances the comparability of financial information across countries. I hypothesize that a firm yet to announce earnings reacts more strongly to the earnings announcement of a foreign firm when both report...</p>