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Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors
| Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors |
| Pubbl/distr/stampa | Tokyo, : Nomura Institute of Capital Markets Research |
| Descrizione fisica | 1 online resource (216 p.) |
| Disciplina | 657/.30973 |
| Altri autori (Persone) |
FuchitaYasuyuki <1958->
LitanRobert E. <1950-> |
| Soggetto topico |
Financial statements - United States
Financial statements - Japan Corporations - United States - Accounting Corporations - Japan - Accounting Disclosure of information - United States Disclosure of information - Japan |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-8157-2982-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee. |
| Record Nr. | UNINA-9910451789003321 |
| Tokyo, : Nomura Institute of Capital Markets Research | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors
| Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors |
| Pubbl/distr/stampa | Tokyo, : Nomura Institute of Capital Markets Research |
| Descrizione fisica | 1 online resource (216 p.) |
| Disciplina | 657/.30973 |
| Altri autori (Persone) |
FuchitaYasuyuki <1958->
LitanRobert E. <1950-> |
| Soggetto topico |
Financial statements - United States
Financial statements - Japan Corporations - United States - Accounting Corporations - Japan - Accounting Disclosure of information - United States Disclosure of information - Japan |
| ISBN | 0-8157-2982-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee. |
| Record Nr. | UNINA-9910777633003321 |
| Tokyo, : Nomura Institute of Capital Markets Research | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors
| Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors |
| Pubbl/distr/stampa | Tokyo, : Nomura Institute of Capital Markets Research |
| Descrizione fisica | 1 online resource (216 p.) |
| Disciplina | 657/.30973 |
| Altri autori (Persone) |
FuchitaYasuyuki <1958->
LitanRobert E. <1950-> |
| Soggetto topico |
Financial statements - United States
Financial statements - Japan Corporations - United States - Accounting Corporations - Japan - Accounting Disclosure of information - United States Disclosure of information - Japan |
| ISBN | 0-8157-2982-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee. |
| Record Nr. | UNINA-9910816724103321 |
| Tokyo, : Nomura Institute of Capital Markets Research | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Pubbl/distr/stampa | New Jersey, : World Scientific Pub. Co., c2007 |
| Descrizione fisica | 1 online resource (300 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Monden Institute of Management : Japanese management and international studies |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan Corporations - Japan - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-93813-0
9786611938130 981-277-973-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Part 1 STRATEGY AND BUSINESS RESTRUCTURING TO ENHANCE BUSINESS VALUE; How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring Yasuhiro Monden & Yasuto Monden; 1 Introduction; 2 Corporate Law for M&A; 3 Japanese Accounting Standards for Business Combination and Splitting; 3.1 Concepts and identification of acquisition and uniting of interests; 3.1.1 Valuation of goodwill; 3.2 Formation of a joint venture company; 3.3 Transaction under common governance; 4 Japanese Corporate Tax Law Facilitating M&A; 4.1 Incompetent taxation system
4.2 Competent taxation system 4.2.1 Merger within a consolidated business group; 4.2.2 Merger as a joint venture; 4.3 Numerical examples of mergers handled by the tax law; 4.3.1 Numerical example of an incompetent taxation system; 4.3.1.1 Handling of the merged company X; 4.3.1.2 Handling of merging company Y; 4.3.1.3 Handling of company X stockholders; 4.3.2 Numerical example of the competent taxation system; 4.3.2.1 Handling of merged company X; 4.3.2.2 Handling for merging company Y; 4.3.2.3 Handling for the company X stockholders; 5 Conclusion; References Changes in the Concept of Capital and Their Effects on Economic Profit in Japan Shufuku Hiraoka 1 Introduction; 2 The Concept of Capital in Relation to Economic Profit; 3 The Impact of Lease Accounting upon Capital in Japan; 4 The Procedure for Research & Development Expenditures in Japan; 5 Business Combination Accounting and Capital in Japan; 5.1 Influence of goodwill on the capital in M&A; 5.2 Goodwill and minority equity in consolidated financial statements; 6 Three Types of Equity and Economic Capital in Japan; 7 Summary; References The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita Masanobu Kosuga1 Introduction; 2 The Management Philosophy and Traditional Patterns of Strategic Behaviors at Matsushita; 2.1 Basic management objectives and business creed; 2.2 Traditional patterns of strategic behaviors; 2.3 Philosophy of organizational design; 3 Organizational Design during the Great Founder, Konosuke Era: 1918-1960; 3.1 Period 1: 1918-1943; 3.2 Period 2: 1944-1949; 3.3 Period 3: 1950-1960; 4 Organizational Design during the Successors' Struggles: 1961-1999 4.1 Period 4: 1961-19764.2 Period 5: 1977-1985; 4.3 Period 6: 1986-1992; 4.4 Period 7: 1993-1999; 5 Organizational Design during the Nakamura Era: 2000-2006; 5.1 From the progress 2000 plan to the value creation 21; 5.2 Business and organizational restructuring; 5.3 Roles of business domain companies and headquarters; 5.4 New group management system; 5.5 From value creation to leap ahead; 6 Conclusion; Appendix: Corporate Profile of Matsushita; References; Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure Yasuhiro Monden; 1 Introduction 2 Situations before and after the Merger of Companies Involved in the Combination of Capital Relationships |
| Record Nr. | UNINA-9910458629003321 |
| New Jersey, : World Scientific Pub. Co., c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Pubbl/distr/stampa | New Jersey, : World Scientific Pub. Co., c2007 |
| Descrizione fisica | 1 online resource (300 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Monden Institute of Management : Japanese management and international studies |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan Corporations - Japan - Accounting |
| ISBN |
1-281-93813-0
9786611938130 981-277-973-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Part 1 STRATEGY AND BUSINESS RESTRUCTURING TO ENHANCE BUSINESS VALUE; How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring Yasuhiro Monden & Yasuto Monden; 1 Introduction; 2 Corporate Law for M&A; 3 Japanese Accounting Standards for Business Combination and Splitting; 3.1 Concepts and identification of acquisition and uniting of interests; 3.1.1 Valuation of goodwill; 3.2 Formation of a joint venture company; 3.3 Transaction under common governance; 4 Japanese Corporate Tax Law Facilitating M&A; 4.1 Incompetent taxation system
4.2 Competent taxation system 4.2.1 Merger within a consolidated business group; 4.2.2 Merger as a joint venture; 4.3 Numerical examples of mergers handled by the tax law; 4.3.1 Numerical example of an incompetent taxation system; 4.3.1.1 Handling of the merged company X; 4.3.1.2 Handling of merging company Y; 4.3.1.3 Handling of company X stockholders; 4.3.2 Numerical example of the competent taxation system; 4.3.2.1 Handling of merged company X; 4.3.2.2 Handling for merging company Y; 4.3.2.3 Handling for the company X stockholders; 5 Conclusion; References Changes in the Concept of Capital and Their Effects on Economic Profit in Japan Shufuku Hiraoka 1 Introduction; 2 The Concept of Capital in Relation to Economic Profit; 3 The Impact of Lease Accounting upon Capital in Japan; 4 The Procedure for Research & Development Expenditures in Japan; 5 Business Combination Accounting and Capital in Japan; 5.1 Influence of goodwill on the capital in M&A; 5.2 Goodwill and minority equity in consolidated financial statements; 6 Three Types of Equity and Economic Capital in Japan; 7 Summary; References The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita Masanobu Kosuga1 Introduction; 2 The Management Philosophy and Traditional Patterns of Strategic Behaviors at Matsushita; 2.1 Basic management objectives and business creed; 2.2 Traditional patterns of strategic behaviors; 2.3 Philosophy of organizational design; 3 Organizational Design during the Great Founder, Konosuke Era: 1918-1960; 3.1 Period 1: 1918-1943; 3.2 Period 2: 1944-1949; 3.3 Period 3: 1950-1960; 4 Organizational Design during the Successors' Struggles: 1961-1999 4.1 Period 4: 1961-19764.2 Period 5: 1977-1985; 4.3 Period 6: 1986-1992; 4.4 Period 7: 1993-1999; 5 Organizational Design during the Nakamura Era: 2000-2006; 5.1 From the progress 2000 plan to the value creation 21; 5.2 Business and organizational restructuring; 5.3 Roles of business domain companies and headquarters; 5.4 New group management system; 5.5 From value creation to leap ahead; 6 Conclusion; Appendix: Corporate Profile of Matsushita; References; Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure Yasuhiro Monden; 1 Introduction 2 Situations before and after the Merger of Companies Involved in the Combination of Capital Relationships |
| Record Nr. | UNINA-9910784741903321 |
| New Jersey, : World Scientific Pub. Co., c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | New Jersey, : World Scientific Pub. Co., c2007 |
| Descrizione fisica | 1 online resource (300 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Monden Institute of Management : Japanese management and international studies |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan Corporations - Japan - Accounting |
| ISBN |
1-281-93813-0
9786611938130 981-277-973-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Part 1 STRATEGY AND BUSINESS RESTRUCTURING TO ENHANCE BUSINESS VALUE; How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring Yasuhiro Monden & Yasuto Monden; 1 Introduction; 2 Corporate Law for M&A; 3 Japanese Accounting Standards for Business Combination and Splitting; 3.1 Concepts and identification of acquisition and uniting of interests; 3.1.1 Valuation of goodwill; 3.2 Formation of a joint venture company; 3.3 Transaction under common governance; 4 Japanese Corporate Tax Law Facilitating M&A; 4.1 Incompetent taxation system
4.2 Competent taxation system 4.2.1 Merger within a consolidated business group; 4.2.2 Merger as a joint venture; 4.3 Numerical examples of mergers handled by the tax law; 4.3.1 Numerical example of an incompetent taxation system; 4.3.1.1 Handling of the merged company X; 4.3.1.2 Handling of merging company Y; 4.3.1.3 Handling of company X stockholders; 4.3.2 Numerical example of the competent taxation system; 4.3.2.1 Handling of merged company X; 4.3.2.2 Handling for merging company Y; 4.3.2.3 Handling for the company X stockholders; 5 Conclusion; References Changes in the Concept of Capital and Their Effects on Economic Profit in Japan Shufuku Hiraoka 1 Introduction; 2 The Concept of Capital in Relation to Economic Profit; 3 The Impact of Lease Accounting upon Capital in Japan; 4 The Procedure for Research & Development Expenditures in Japan; 5 Business Combination Accounting and Capital in Japan; 5.1 Influence of goodwill on the capital in M&A; 5.2 Goodwill and minority equity in consolidated financial statements; 6 Three Types of Equity and Economic Capital in Japan; 7 Summary; References The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita Masanobu Kosuga1 Introduction; 2 The Management Philosophy and Traditional Patterns of Strategic Behaviors at Matsushita; 2.1 Basic management objectives and business creed; 2.2 Traditional patterns of strategic behaviors; 2.3 Philosophy of organizational design; 3 Organizational Design during the Great Founder, Konosuke Era: 1918-1960; 3.1 Period 1: 1918-1943; 3.2 Period 2: 1944-1949; 3.3 Period 3: 1950-1960; 4 Organizational Design during the Successors' Struggles: 1961-1999 4.1 Period 4: 1961-19764.2 Period 5: 1977-1985; 4.3 Period 6: 1986-1992; 4.4 Period 7: 1993-1999; 5 Organizational Design during the Nakamura Era: 2000-2006; 5.1 From the progress 2000 plan to the value creation 21; 5.2 Business and organizational restructuring; 5.3 Roles of business domain companies and headquarters; 5.4 New group management system; 5.5 From value creation to leap ahead; 6 Conclusion; Appendix: Corporate Profile of Matsushita; References; Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure Yasuhiro Monden; 1 Introduction 2 Situations before and after the Merger of Companies Involved in the Combination of Capital Relationships |
| Record Nr. | UNINA-9910808704603321 |
| New Jersey, : World Scientific Pub. Co., c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
