Accounting disclosure,corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S. |
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| Authors: | Akira Yonekura Sonja Gallhofer Jim Haslam |
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| Institution: | 1. Heriot-Watt University, United Kingdom;2. Queen Mary University of London, United Kingdom;3. Durham University, United Kingdom;1. Analytical Chemistry Department, University of Extremadura, Badajoz, Spain;2. Laboratorio de Desarrollo Analítico y Quimiometría (LADAQ), Cátedra de Química Analítica I, Facultad de Bioquímica y Ciencias Biológicas, Universidad Nacional del Litoral, Ciudad Universitaria, Santa Fe (S3000ZAA), Argentina;1. Department of Dermatology, Indiana University School of Medicine, Indianapolis, IN, United States;2. Department of Biochemistry & Molecular Biology, Indiana University School of Medicine, Indianapolis, IN, United States;3. Department of Surgery, Indiana University School of Medicine, Indianapolis, IN, United States;4. Richard L. Roudebush V.A. Medical Center, Indiana University School of Medicine, Indianapolis, IN, United States;1. Department of Mathematics and Statistics, University of Victoria, PO Box 3060 STN CSC, Victoria, British Columbia, V8W 3R4, Canada;2. Institute of Marine and Antarctic Studies, University of Tasmania, Private Bag 49, Hobart, 7001 Tasmania, Australia |
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| Abstract: | Developments in the socio-economic and political spheres impact upon accounting disclosure and corporate governance. In the context of globalisation, moves have been made ostensibly to converge practices towards global standards, which on the face of it equate to Anglo-American ways. Here, we focus on Japan in this context. We give particular attention to pressure apparently placed upon Japan by the U.S. vis-à-vis bilateral state-level trade negotiations – an under researched area – from the late 1980s. We critically interpret how the Japanese Government has responded to such apparent pressure. |
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