K-IFRSを自発的に適用した韓国企業の特性

Publisher: Graduate School of Commerce and Management Center for Japanese Business Sutdies, Hitotsubashi University

Notes on use

Note (General)：: January 2016, Revised in August 2016『一橋研究』第42巻第1・2・3合併号 (通巻187号)に掲載予定のため、論文データ（PDF）を取り下げ。[2017/6/14]Withdrawn due to publication in 『一橋研究 = Hitotsubas...

Detailed bibliographic record

Summary, etc.：: 本稿では、K-IFRSを自発的に適用した韓国企業の特性を会計基準の違いを中心に分析している。分析の結果は次の通りである。第1に公正価値による資産再評価へのインセンティブの高い企業ほどK-IFRSを自発的に適用する可能性が高い。第2に為替レートの変動が損益に及ぼす影響の緩和へのインセンティブの高い企業...

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Material Type: 文書・図像類
Title: K-IFRSを自発的に適用した韓国企業の特性
Author/Editor: 金, 鐘勲
Author Heading: 金, 鐘勲
Publication, Distribution, etc.: Graduate School of Commerce and Management Center for Japanese Business Sutdies, Hitotsubashi University
Publication Date: 2016-01
Publication Date (W3CDTF): 2016-01
Alternative Title: The Characteristics of Korean Firms that Voluntarily Adopted K-IFRS
Text Language Code: jpn
Subject Heading: K-IFRS
IFRS
自発的適用
契約に関する利益調整インセンティブ
Voluntary Adoption
Contractual Incentive of Earnings Management
Target Audience: 一般
Note (General): January 2016, Revised in August 2016
『一橋研究』第42巻第1・2・3合併号 (通巻187号)に掲載予定のため、論文データ（PDF）を取り下げ。[2017/6/14]
Withdrawn due to publication in 『一橋研究 = Hitotsubashi journal of social sciences』 Vol.42 No.1,2,3 (187th Issue) [Jun. 14, 2017]
Periodical Title: Working paper ; No. 202
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): 一橋大学 : HERMES-IR(一橋大学機関リポジトリ) : Research & Education Resources