Japanese Accounting Review

Scope & Guideline

Transforming Perspectives on Japanese Business Standards

Introduction

Welcome to the Japanese Accounting Review information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Japanese Accounting Review, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN2185-4785
PublisherKOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationJPN ACCOUNT REV / Jpn. Account. Rev.
Frequency1 issue/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address2-1, ROKKODAI-CHO, NADA-KU, KOBE 657-8501, JAPAN

Aims and Scopes

The Japanese Accounting Review is dedicated to advancing the understanding of accounting practices, theories, and their implications within the context of Japan's unique economic and regulatory environment. The journal emphasizes empirical research that contributes to both theoretical advancements and practical applications in accounting.
  1. Empirical Research in Accounting:
    The journal primarily publishes empirical studies that utilize quantitative methods to analyze accounting phenomena, particularly in the context of the Japanese market.
  2. Impact of Ownership Structures:
    Research focusing on how different ownership structures impact accounting outcomes and market reactions, reflecting the unique characteristics of Japanese corporate governance.
  3. Asset Impairment and Financial Reporting:
    The journal explores issues related to asset impairment, including timeliness and the modeling of financial reporting practices, which are critical for understanding financial health in the Japanese context.
  4. Market Reactions to Information:
    It investigates how market participants react to intra-industry information, highlighting behavioral aspects of accounting and finance within the Japanese stock market.
Recent publications in the Japanese Accounting Review highlight specific emerging themes that reflect current trends in accounting research. These themes indicate a growing interest in contemporary issues affecting the Japanese market and its stakeholders.
  1. Post-Earnings Announcement Drift:
    There is an increasing focus on phenomena such as post-earnings announcement drift, which examines market inefficiencies and investor behavior, indicating a growing interest in behavioral finance within the Japanese context.
  2. Non-Current Asset Impairment:
    Research on non-current asset impairment is gaining traction, particularly regarding its timeliness and the incorporation of advanced modeling techniques, reflecting a need for more rigorous financial reporting standards.
  3. Competitive Dynamics and Information Transfer:
    The exploration of product market competition and its effects on information transfer indicates a trend towards understanding the interplay between competition and market reactions, which is crucial for investors and stakeholders in Japan.

Declining or Waning

While the Japanese Accounting Review continues to explore a range of relevant topics, certain themes have shown a decline in prominence in recent publications. This may reflect shifts in research focus or changing priorities within the field.
  1. Theoretical Frameworks in Accounting:
    There appears to be a waning focus on purely theoretical frameworks without empirical support. Recent publications emphasize empirical findings over theoretical discourse, suggesting a shift towards practical applicability.
  2. International Comparisons of Accounting Practices:
    Research comparing Japanese accounting practices with those of other countries has become less frequent, possibly indicating a move towards more localized studies that address Japan-specific issues.
  3. Historical Accounting Practices:
    Studies examining historical aspects of accounting in Japan have diminished. This trend may indicate a preference for contemporary issues that have direct implications for current practices and regulations.

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