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The Choice of Accounting Bases of FPIs Listed in NYSE- IFRS or U.S. GAAP-
https://oiu.repo.nii.ac.jp/records/489
https://oiu.repo.nii.ac.jp/records/4895e166631-f202-4952-8840-8c882cf67e41
名前 / ファイル | ライセンス | アクション |
---|---|---|
27-2-001 (425.3 kB)
|
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2014-01-31 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Choice of Accounting Bases of FPIs Listed in NYSE- IFRS or U.S. GAAP- | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | FPI | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Transition to IFRS | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | U.S.GAAP | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Expected Costs | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Expected Benefits | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
著者名(日) |
山本, 紀生
× 山本, 紀生 |
|||||
著者名よみ |
ヤマモト, ノリオ
× ヤマモト, ノリオ |
|||||
著者名(英) |
Yamamoto, Norio
× Yamamoto, Norio |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | This paper is concerned with the question of why and how FPIs decide to switch to IFRS or continue to use U.S.GAAP under national regulations. I investigated the number of accounting bases of FPIs listing in NYSE as of 31 December 2012. In this research, I find that the number of FPIs which have moved to adopt IFRS during the period 2010-2012 is increasing. This fact is consistent with the increase in the number of mandatory IFRS regulations. The results suggest that mandatory rather than optional IFRS regulations encouraged FPIs to adopt IFRS. I find also that FPIs choose U.S.GAAP in spite of double standards. This result suggests that some FPIs choose accounting bases after considering the expected costs and benefits. Accordingly, whether FPIs choose IFRS or U.S.GAAP depends on both cost-benefit assessments and their countries’ regulatory strategies. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 27, 号 2, p. 1-19, 発行日 2014-01-31 |