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

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...

Full description

Saved in:
Bibliographic Details
Published in:Accounting and business research 1992-07, Vol.22 (87), p.229-237
Main Author: Cooke, T. E.
Format: Article
Language:English
Subjects:
Annual reports
Disclosure
Financial reporting
Japan
Mathematical models
Securities markets
Size of enterprise
Stock exchange
Studies
Variables
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary: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.
ISSN:0001-4788
2159-4260
DOI:10.1080/00014788.1992.9729440