The Influence of the Japanese Model on the International Comparability of Accounting Information and its Enlightenment for China
Although there are other options such as Japanese-GAAP,US-GAAP,or Japanese Modified International Standards(JMIS),increasing numbers of Japanese firms have adopted or plan to adopt IFRS.On the basis of summarizing the process of the process of the formation of the Japanese Model,this paper takes the listed companies of the Tokyo Stock Exchange as the research object,and finds that the international comparability of accounting information of newly volun-tarily adopted IFRS companies will be improved significantly.Further research shows that the improvtion promotes the significant expansion of overseas business,and the international comparability of accounting information plays an impor-tant intermediary role.
Japanese modelinternational comparability of accounting informationvoluntary adoption
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