THE VALUE AND CREDIT RELEVANCE OF IFRS VERSUS JGAAP ACCOUNTING INFORMATION
This paper examines which accounting information -one is accounting information based on Japanese GAAP (JGAAP) and the other is those based on IFRS- better explains total market capitalizations of firmsʼ common stock and credit ratings issued by credit-rating agencies. Our results are as follows. Fi...
| Veröffentlicht in: | Hitotsubashi Journal of Commerce and Management. - Hitotsubashi University. - 53(2020), 1, Seite 31-48 |
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| Format: | Online-Aufsatz |
| Sprache: | English |
| Veröffentlicht: |
2020
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| Zugriff auf das übergeordnete Werk: | Hitotsubashi Journal of Commerce and Management |
| Schlagworte: | Information science Business Economics Mathematics Applied sciences |
| Online verfügbar |
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