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The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information
http://hdl.handle.net/10086/28998
http://hdl.handle.net/10086/289989ba35f0e-8824-4b69-bbc6-eb0620378a75
| Item type | デフォルトアイテムタイプ（フル）その２(1) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2020-03-02 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information | |||||||||||||
| 言語 | en | |||||||||||||
| 作成者 |
金, 鐘勲
× 金, 鐘勲
× 古賀, 裕也
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| アクセス権 | ||||||||||||||
| アクセス権 | metadata only access | |||||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||||||||||
| 主題 | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | IFRS | |||||||||||||
| 主題 | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | Voluntary Adoption | |||||||||||||
| 主題 | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | Japanese Firms | |||||||||||||
| 主題 | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | Value Relevance | |||||||||||||
| 主題 | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | Credit Relevance | |||||||||||||
| 内容記述 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | Withdrawn due to publication in "Hitotsubashi Journal of Commerce and Management" Vol.53 No.1. [Mar. 2, 2020] | |||||||||||||
| 言語 | en | |||||||||||||
| 内容記述 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | 『Hitotsubashi Journal of Commerce and Management』 Vol.53 No.1 に掲載のため、論文データ（PDF）を取り下げ。[2020/3/2] | |||||||||||||
| 内容記述 | ||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||
| 内容記述 | This paper examines which accounting information -one is accounting information based on Japanese GAAP (JGAAP) and the other is those based on IFRS- better explains total market capitalizations of firms’ common stock and credit ratings issued by credit-rating agencies. Our results are as follows. First, both value and credit rating relevance of IFRS-based net income measures are statically significantly lower than those based on JGAAP. Second, IFRS-based net income measures incrementally lower the credit rating relevance of accounting information. These results suggest that both value and credit rating relevance of net income information of Japanese firms could become impaired by the adoption of IFRS. | |||||||||||||
| 出版者 | ||||||||||||||
| 出版者 | Management Innovation Research Center, Graduate School of Commerce and Management, Hitotsubashi University | |||||||||||||
| 日付 | ||||||||||||||
| 日付 | 2017-12 | |||||||||||||
| 日付タイプ | Issued | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | eng | |||||||||||||
| 資源タイプ | ||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||||||||
| 資源タイプ | technical report | |||||||||||||
| 出版タイプ | ||||||||||||||
| 出版タイプ | NA | |||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||||||||||
| 関連情報 | ||||||||||||||
| 関連タイプ | isPartOf | |||||||||||||
| 関連名称 | Working paper ; No. 217 | |||||||||||||
