The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information

• Material Type: 文書・図像類
• Title: The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information
• Author/Editor: 金, 鐘勲; 古賀, 裕也
• Author Heading: 金, 鐘勲; 古賀, 裕也
• Publication, Distribution, etc.: Management Innovation Research Center, Graduate School of Commerce and Management, Hitotsubashi University
• Publication Date: 2017-12
• Publication Date (W3CDTF): 2017-12
• Text Language Code: eng
• Subject Heading: IFRS; Voluntary Adoption; Japanese Firms; Value Relevance; Credit Relevance
• Target Audience: 一般
• Note (General): Withdrawn due to publication in "Hitotsubashi Journal of Commerce and Management" Vol.53 No.1. [Mar. 2, 2020]; 『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]
• Periodical Title: Working paper ; No. 217
• 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

• Summary, etc.: This paper examines which accounting information -one is accounting information based on Japanese GAAP (JGAAP) and the other is those based on IFRS- b...