Independent Leading Corporate Governance Research

Metrical Inc

METRICAL INC. is an independent leading Corporate Governance research firm in Japan where Corporate Governance is increasingly recognized as an important element on corporate management in these days. Thus, CG research and solutions would become an essential component of global capital markets and play important to contribute to transparency of the markets and maximize shareholders’ value in Japan. 

METRICAL INC. provides Corporate Governance research and analysis including rating services, and  also offers investment research and IR services with solutions and customized profound research on CG and IR issues.

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Executive Director, Metrical Inc

Aki Matsumoto

Executive Director

<ul>
<li>Amid the current heated debate over using cash for growth investments, discussions seem to be moving towards forcing companies to use cash, even if accounting standards had to be changed.</li>
<li>The current challenge facing Japanese companies is that their growth potential and return on capital fall short of expectations. Changing accounting standards will not solve these issues.</li>
<li>If TSE were to unify its accounting standards with IFRS, that wouldn’t necessarily be a bad idea. However, growth and profitability cannot be masked by changes to accounting standards.</li>
</ul>


Amid the current heated debate over using cash for growth investments, discussions seem to be moving towards forcing companies to use cash, even if accounting standards had to be changed.
The current challenge facing Japanese companies is that their growth potential and return on capital fall short of expectations. Changing accounting standards will not solve these issues.
If TSE were to unify its accounting standards with IFRS, that wouldn’t necessarily be a bad idea. However, growth and profitability cannot be masked by changes to accounting standards.


Can Japanese Companies Recover What They’ve Lost over 40 Years? Accounting Standard Revision Debate

TSE Tokyo Price Index TOPIX

Can Japanese Companies Recover What They’ve Lost over 40 Years? Accounting Standard Revision Debate