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Research on Corporate Disclosure of Human Capital:An Analysis from the Decision-Usefulness Approach

Research on Corporate Disclosure of Human Capital:An Analysis from the Decision-Usefulness Approach
Digital博士論文障害者向け資料あり
Motokawa, Katsuhiro2018-07-23
Available onlineNational Diet LibraryOther Libraries in Japan
  • Subject Heading...ated reporting Value relevance Intellectual capital Non-fina...

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

The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information
Paper文書・図像類
金, 鐘勲, 古賀, 裕也Management Innovation Research Center, Graduate School of Commerce and Management, Hitotsubashi University2017-12
Other Libraries in Japan
  • Subject HeadingIFRS Voluntary Adoption Japanese Firms Value Relevance Credit Relevance

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

ECONOMIC CONSEQUENCES OF FAIR VALUE ACCOUNTING: A REVIEW OF RECENT LITERATURE
Digital文書・図像類
Tokuga, Yoshihiro, Sanada, Masatsugu, Yamashita, Tomoaki京都大学大学院経済学研究科2013-09京都大学大学院経済学研究科Working Paper128
Available onlineOther Libraries in Japan
  • Subject Headingeconomic consequences fair value value relevance business model hardness

利益情報の有用性と市場の効率性

利益情報の有用性と市場の効率性
Paper文書・図像類
大日方, 隆日本経済国際共同センター2008-07Discussion paper series. CIRJE-JCIRJE-J-198
Other Libraries in Japan
  • Subject Headingvalue relevance anomaly market efficiency val...

アナリスト予想と利益情報のValue Relevance

アナリスト予想と利益情報のValue Relevance
Paper文書・図像類
大日方, 隆日本経済国際共同センター2008-07Discussion paper series. CIRJE-JCIRJE-J-195
Other Libraries in Japan
  • Subject Headingearnings forecasts value relevance anomaly Japan
  • Alternative TitleAnalysts'Earnings Forecasts and the Value Relevance of Earnings
  • Alternative TitleAnalysts'Earnings Forecasts and the Value Relevance of Earnings

減損計上企業の会計行動

減損計上企業の会計行動
Paper文書・図像類
大日方, 隆, 岡田, 隆子日本経済国際共同センター2008-04Discussion paper series. CIRJE-JCIRJE-J-194
Other Libraries in Japan
  • Subject Headingvalue relevance permanent earnings earnings c...

利益変化額と水準額のValue Relevance

利益変化額と水準額のValue Relevance
Paper文書・図像類
大日方, 隆日本経済国際共同センター2007-10Discussion paper series. CIRJE-JCIRJE-J-187
Other Libraries in Japan
  • Subject Headingvalue relevance permanent earnings earnings c...
  • Alternative TitleValue Relevance of Earnings Changes and Level...
  • Alternative TitleValue Relevance of Earnings Changes and Level...

純利益と包括利益 : 利益属性と有用性の再検討

純利益と包括利益 : 利益属性と有用性の再検討
Paper文書・図像類
大日方, 隆日本経済国際共同センター2008-08Discussion paper series. CIRJE-JCIRJE-J-201
Other Libraries in Japan
  • Subject Headingnet income comprehensive income earnings attributes value relevance price informativeness

連結制度改革と連結情報の価値関連性

連結制度改革と連結情報の価値関連性
Paper文書・図像類
大日方, 隆日本経済国際共同センター2006-08Discussion paper series. CIRJE-JCIRJE-J-165
Other Libraries in Japan
  • Subject Headingvalue relevance goodwill interest method mino...
  • Alternative TitleValue Relevance of Consolidated Earnings : Ev...
  • Alternative TitleValue Relevance of Consolidated Earnings : Ev...

セグメント情報のValue Relevance : 鉄道業のケース

セグメント情報のValue Relevance : 鉄道業のケース
Paper文書・図像類
大日方, 隆日本経済国際共同センター2005-01Discussion paper series. CIRJE-JCIRJE-J-123
Other Libraries in Japan
  • Subject Headingvalue relevance allocation rate regulation cr...
  • Alternative TitleValue Relevance of Segment Disclosure in Rail...
  • Alternative TitleValue Relevance of Segment Disclosure in Rail...

多段階利益の持続性、資本化係数とValue Relevance : 日本式損益計算書における多段階利益の特性

多段階利益の持続性、資本化係数とValue Relevance : 日本式損益計算書における多段階利益の特性
Paper文書・図像類
大日方, 隆日本経済国際共同センター2006-06Discussion paper series. CIRJE-JCIRJE-J-161
Other Libraries in Japan
  • Subject Headingmulti-step income statement persistence capitalization coefficients value relevance Japan
  • Alternative Title...fficients, and Value Relevance of the Multi-step Income : Th...
  • Alternative Title...fficients, and Value Relevance of the Multi-step Income : Th...

区分損益情報のValue Relevance

区分損益情報のValue Relevance
Paper文書・図像類
大日方, 隆日本経済国際共同センター2005-09Discussion paper series. CIRJE-JCIRJE-J-140
Other Libraries in Japan
  • Subject Headingearnings components value relevance earnings management income sm...
  • Alternative TitleValue Relevance of Earnings Components in the...
  • Alternative TitleValue Relevance of Earnings Components in the...

工事収益の計上方針と利益の価値関連性

工事収益の計上方針と利益の価値関連性
Paper文書・図像類
大日方, 隆日本経済国際共同センター2006-07Discussion paper series. CIRJE-JCIRJE-J-164
Other Libraries in Japan
  • Subject Heading...ue recognition value relevance construction industry
  • Alternative TitleAccounting Policy and the Value Relevance of Earnings : The Case of Rev...
  • Alternative TitleAccounting Policy and the Value Relevance of Earnings : The Case of Rev...

Relevance of the Multi-step Income Statement in Japan

Relevance of the Multi-step Income Statement in Japan
Paper文書・図像類
Obinata, Takashi, Suda, Kazuyuki日本経済国際共同センター2006-03Discussion paper series. CIRJE-FCIRJE-F-403
Other Libraries in Japan
  • Subject Headingmulti-step income statement value relevance earnings management income sm...

利益水準と増減益情報のRelevance (2) : 産業-期間別分析

利益水準と増減益情報のRelevance (2) : 産業-期間別分析
Paper文書・図像類
大日方, 隆日本経済国際共同センター2003-02Discussion paper series. CIRJE-J2003-CJ-89
Other Libraries in Japan
  • Subject Headingvalue relevance permanent earnings earning ch...
  • Alternative TitleValue Relevance of Earnings Levels and Change...
  • Alternative TitleValue Relevance of Earnings Levels and Change...

利益の構成要素のRelevance(2) : 産業-期間別分析

利益の構成要素のRelevance(2) : 産業-期間別分析
Paper文書・図像類
大日方, 隆日本経済国際共同センター2003-04Discussion paper series. CIRJE-J2003-CJ-93
Other Libraries in Japan
  • Subject Headingearnings components value relevance earnings changes losses Japan

原発費用の裁量的決定とValue Relevance

原発費用の裁量的決定とValue Relevance
Paper文書・図像類
大日方, 隆日本経済国際共同センター2004-02Discussion paper series. CIRJE-J2004-CJ-102
Other Libraries in Japan
  • Subject Headingelectric utility value relevance discretionary accruals accrua...
  • Alternative TitleDiscretionary Determination and Value Relevance of Accrual Expenses incurred ...
  • Alternative TitleDiscretionary Determination and Value Relevance of Accrual Expenses incurred ...

利益の構成要素のRelevance(1) : 年度別クロス・セクション分析

利益の構成要素のRelevance(1) : 年度別クロス・セクション分析
Paper文書・図像類
大日方, 隆日本経済国際共同センター2002-12Discussion paper series. CIRJE-J2002-CJ-86
Other Libraries in Japan
  • Subject Headingearnings components value relevance earnings surprises losses Jap...

交通産業の利益のValue Relevance

交通産業の利益のValue Relevance
Paper文書・図像類
大日方, 隆日本経済国際共同センター2004-04Discussion paper series. CIRJE-J2004-CJ-108
Other Libraries in Japan
  • Subject Headingvalue relevance transportation industry relat...
  • Alternative TitleThe Value Relevance of Earnings in Transportation...
  • Alternative TitleThe Value Relevance of Earnings in Transportation...

利益水準と増減益情報のRelevance(1) : 年度別クロス・セクション分析

利益水準と増減益情報のRelevance(1) : 年度別クロス・セクション分析
Paper文書・図像類
大日方, 隆日本経済国際共同センター2002-12Discussion paper series. CIRJE-J2002-CJ-85
Other Libraries in Japan
  • Subject Headingvalue relevance permanent earnings earnings c...
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