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|a (DE-627)JST127266135
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|a (JST)26888539
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|a DE-627
|b ger
|c DE-627
|e rakwb
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|a eng
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|a Kim, Jonghoon
|e verfasserin
|4 aut
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|a THE VALUE AND CREDIT RELEVANCE OF IFRS VERSUS JGAAP ACCOUNTING INFORMATION
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|c 2020
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|a Text
|b txt
|2 rdacontent
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|a Computermedien
|b c
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|a 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. First, both the value and credit rating relevance of IFRS-based net income measures are significantly lower than those based on JGAAP. Second, IFRS-based net income measures incrementally lower the credit rating relevance of accounting information. These results suggest that both the value and credit rating relevance of net income information of Japanese firms could become impaired by the adoptionof IFRS.
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|a © Hitotsubashi University
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|a Information science
|x Information search and retrieval
|x Information retrieval
|x Retrieval effectiveness
|x Information relevance
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|a Business
|x Accountancy
|x Financial accounting
|x Accounting principles
|x Accounting standards
|x International accounting standards
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|a Economics
|x Economic disciplines
|x Information economics
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|a Economics
|x Economic disciplines
|x Financial economics
|x Credit
|x Credit ratings
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|a Economics
|x Microeconomics
|x Income
|x Net income
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|a Mathematics
|x Applied mathematics
|x Statistics
|x Applied statistics
|x Statistical results
|x Statistical properties
|x Statistical significance
|x Statistical relevance model
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|a Business
|x Accountancy
|x Financial accounting
|x Assets
|x Net assets
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|a Mathematics
|x Applied mathematics
|x Statistics
|x Applied statistics
|x Statistical results
|x Statistical properties
|x Statistical significance
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|a Business
|x Business entities
|x Corporate affiliates
|x Parent companies
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|a Applied sciences
|x Technology
|x Communications technology
|x Communication systems
|x Reporting systems
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|a research-article
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|a Koga, Yuya
|e verfasserin
|4 aut
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0 |
8 |
|i Enthalten in
|t Hitotsubashi Journal of Commerce and Management
|d Hitotsubashi University
|g 53(2020), 1, Seite 31-48
|w (DE-627)594425972
|w (DE-600)2484658-2
|x 00182796
|7 nnns
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|g volume:53
|g year:2020
|g number:1
|g pages:31-48
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|u https://www.jstor.org/stable/26888539
|3 Volltext
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|a AR
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|d 53
|j 2020
|e 1
|h 31-48
|