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| Author: | Brown, P. R. Soybel, V. E. Stickney, C. P. |
| Title: | Comparing USA and Japanese corporate level operating performance using financial statement data (Rechnungslegungsvorschriften) |
| Journal: | Strategic Management Journal
1994 : JAN, VOL. 15:1, p. 75-83 |
| Index terms: | |
| Freeterms: | USA, JAPAN, BETRIEBSERFOLG, KENNZAHL, BERICHTSWESEN |
| Language: | eng |
| Abstract: | This study uses financial statements data restated to a similar reporting basis to compare the operating performance of USA and Japanese companies, identifying strategic and environmental explanations for the differences observed. Comparisons are made for USA and Japanese samples as a whole, for groups of Japanese firms (keiretsu versus non-keiretsu), and for 11 industries. Examination of the results suggests that environmental factors, such as cultural or structural differences, are the causes of the observed differences in the data. |
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