THE USE OF THE STATEMENT OF CASH FLOWS BY JAPANESE SMES
Eurasian Journal of Business and Management
; 9(4):268-282, 2021.
Article
in English
| ProQuest Central | ID: covidwho-1766212
ABSTRACT
The purpose of the study is to analyze the usage of the statement of cash flows (SCF) by Japanese SMEs from the perspective of preparers. The paper analyzes how institutional mandates have shaped organizational behavior, and how these mandates reflect the country's social and cultural values. We analyze this premise in respect to the usage of the statement of cash flows by Japanese SMEs. The study relies on institutional theory and cultural values to help explain the results obtained from a survey questionnaire. We focus on financial reporting behavior when the SCF is a noncompulsory disclosure under SMEs general guidelines. We analyze different variables including intent to make a public offering and the number of professional accounting staff, and find firm size to be significantly associated with the recognition and production of the statement of cash flows. We believe that our findings will be useful to the Japanese government in designing SME economic guidance for capital growth to improve capabilities and ensure sustainability.
Business And Economics--Management; Disclosure; Standards; Cultural values; Institutional theory; Behavioural aspects; Small & medium sized enterprises-SME; Venture capital; Financial statements; Taxation; Cash flow statements; Research & development--R&D; Capabilities; Capital; Accounting procedures; Financial reporting; Organizational behavior; COVID-19; United States--US; Japan
Full text:
Available
Collection:
Databases of international organizations
Database:
ProQuest Central
Language:
English
Journal:
Eurasian Journal of Business and Management
Year:
2021
Document Type:
Article
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