Seeing Through News concerning Unfunded Pension Benefit Obligation Write-Off Policies in Japan : Market Reaction to News on Newspaper

• Material Type: 文書・図像類
• Title: Seeing Through News concerning Unfunded Pension Benefit Obligation Write-Off Policies in Japan : Market Reaction to News on Newspaper
• Author/Editor: 徳賀, 芳弘; Choi, Jong-Seo; Miyauchi, Toshitake
• Author Heading: 徳賀, 芳弘; Choi, Jong-Seo; Miyauchi, Toshitake
• Publication, Distribution, etc.: 京都大学大学院経済学研究科
• Publication Date: 2010-08
• Publication Date (W3CDTF): 2010-08
• Periodical title: 京都大学大学院経済学研究科Working Paper
• No. or year of volume/issue: 119
• Issue: 119
• Text Language Code: eng
• Subject Heading: Pension Benefit Obligation; Write-off Policy; Information Asymmetry; Private Information; Self Selection; Event Study; Abnormal Return
• NDC: 330
• Target Audience: 一般
• Format (IMT): application/pdf
• Source: 119.pdf （fulltext）; http://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/141776/1/119.pdf
• Access Restrictions: インターネット公開
• Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• Original Data Provider (Database): 京都大学 : 京都大学学術情報リポジトリ

• Summary, etc.: This paper focuses on the information content of the periodic allocation of expense by managers. In this paper, we analyzed the direction and magnitud...