Book Review of

Financial Behavior of Japanese Corporations. The

Author : Robert Ballon and Iwao Tomita

Pros : Interesting book about how Japanese firms obtain and manage capital.

Cons : Somewhat dated by now.

Grade : B+

Contents : Jump to review...

Part One : Corporate Interdependence

1. Corporations in Japan
2. Interaction with the Authorities
3. Interaction among Companies
4. The Industrial Grouping
5. Business Failure

Part Two : Corporate Financing

6. Debt Financing
7. Equity Financing
8. Internal Sources of Funds
9. Fund Management

Part Three : Accountants and Auditors

10. The Corporate Financial Function
11. Accounting Practices
12. Independent Audit

Part Four : Financial Reporting

13. Disclosure and Financial Statements
14. Balance Sheet and Consolidation
15. Statement of Income and Other Documentation
16. Reading Financial Statements

Review :

Check back later to see our full review.

Reviewed by David Luhman, MBA, EA

Published 1988 by Kodansha International Ltd.. ISBN 0-87011-901-X
Length : 268 pages.