2013 Volume 29 Pages 1-11
In this paper, we consider the Japanese-style business analysis from the point of view of historical development in Japan and US - Japan comparison. In the United States, the business analysis is used as virtually synonymous with the financial statement analysis, but the business analysis in Japan is interpreted broadly and has the various aspects in the analysis. Not only there are some differences of analysis methods between Japan and the United States, but also the business analysis of the United States is proceeding to the corporate valuation. From history, our business analysis has undergone its own development, such as the qualitative analysis in practice. It is concluded that both of the wide range and comprehensiveness in terms of content are the nature of Japanese-style business analysis.
