JUDGMENTS ON FIRM VALUATION IN JAPAN

The objective of this paper is to show how judgments are made in a more market oriented environment of Japan. The article 116 of the Companies Act says that in the case listed in the certain items, dissenting stockholders may demand that the Stock Company purchase, at a fair price, the stocks prescr...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2018-12, Vol.22 (6), p.1-11
Hauptverfasser:	Tsuji, Mineo, Fukunaga, Kyoko
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Auditing standards Boards of directors Business valuation Capital assets Capital markets Cash flow Discounted cash flow Efficient markets International Financial Reporting Standards New stock market listings Prices Residuals Securities markets Stock exchanges Stock options Stockholders
Online-Zugang:	Volltext
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