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IFRS(国際財務報告基準)は高品質な会計基準か? : デジタル分析によるドイツ企業の検証
https://doi.org/10.34360/00006613
https://doi.org/10.34360/00006613b9845857-8e8e-487f-b5ba-e312a2d89952
名前 / ファイル | ライセンス | アクション |
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3043_0051_03.pdf (1.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2015-09-25 | |||||
タイトル | ||||||
タイトル | IFRS(国際財務報告基準)は高品質な会計基準か? : デジタル分析によるドイツ企業の検証 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | デジタル分析, 国際財務報告基準, ドイツ企業, Cosmetic 型利益操作 Shiro, Ichinomiya, digital analysis, IFRS, german firms, cosmetic earnings management |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00006613 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | Are IFRS (International Financial Reporting Standards) high quality accounting standards? : Digital Analysis of German Firms | |||||
作成者 |
一ノ宮, 士郎
× 一ノ宮, 士郎 |
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内容記述 | ||||||
内容記述 | 国際財務報告基準(IFRS)が高品質か否かについて,IFRS 強制適用前後におけるドイツ企業の会計数値を対象にデジタル分析を利用して検討した。IFRS 強制適用後においても,Cosmetic 型利益操作を実施し得る可能性は減少することなく,IFRSの高品質性には懸念があることが分かった。従って,IFRS 適用前後での企業評価には留意を要すべきであろう。, This study examines whether International Financial Reporting Standards (IFRS) are of higher quality or not, by applying the digital analysis to accounting numbers of German firms before and after the mandatory introduction of IFRS. I find that the possibility of cosmetic earnings management may not decrease even after the introduction of IFRS. This finding confirms that there may be skeptical about the high-quality of IFRS. Therefore, I suggest that we should pay more attention to the valuation before and after the introduction of IFRS. | |||||
公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 5, 号 1, p. 1-11, 発行日 2015-07-20 |
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出版タイプ | ||||||
出版タイプ | NA |