Abstract
Japan is the world’s second largest economy. Its gross domestic product (GDP) is almost twice that of Germany, and some three times that of both France and the UK. There are 17 Japanese MNEs in the top 100, more than any country other than the USA. Japanese financial reporting is particularly complicated, more complex than that of any other country of the Pentad. Even the Japanese find it complicated. For Westerners, the complexity is compounded by problems of language and culture. The principal source of this complexity is the recent history of accounting in Japan which will now be considered.
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© 2002 John Flower
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Flower, J., Ebbers, G. (2002). Japan. In: Global Financial Reporting. Palgrave, London. https://doi.org/10.1007/978-1-137-10538-7_8
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DOI: https://doi.org/10.1007/978-1-137-10538-7_8
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