ECONOMIC CONSEQUENCES OF FAIR VALUE ACCOUNTING: A REVIEW OF RECENT LITERATURE

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Summary, etc.：: The purposes of this study are two-fold. First, we draw from the findings of prior literature reviews and theoretical studies to develop two hypothese...

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Material Type: 文書・図像類
Title: ECONOMIC CONSEQUENCES OF FAIR VALUE ACCOUNTING: A REVIEW OF RECENT LITERATURE
Author/Editor: Tokuga, Yoshihiro
Sanada, Masatsugu
Yamashita, Tomoaki
Author Heading: Tokuga, Yoshihiro
Sanada, Masatsugu
Yamashita, Tomoaki
Publication, Distribution, etc.: 京都大学大学院経済学研究科
Publication Date: 2013-09
Publication Date (W3CDTF): 2013-09
Periodical title: 京都大学大学院経済学研究科Working Paper
No. or year of volume/issue: 128
Issue: 128
Text Language Code: eng
Subject Heading: economic consequences
fair value
value relevance
business model
hardness
NDC: 330
Target Audience: 一般
Format (IMT): application/pdf
Source: 128.pdf （fulltext）
http://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/189114/1/128.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