The Value and Credit Relevance of IFRS versus JGAAP Accounting Information

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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 firms' 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 adoption of IFRS.

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詳細情報 詳細情報について

  • CRID
    1390009224868942592
  • NII論文ID
    120006796044
  • NII書誌ID
    AA00207536
  • DOI
    10.15057/30974
  • HANDLE
    10086/30974
  • ISSN
    00182796
  • 本文言語コード
    en
  • データソース種別
    • JaLC
    • IRDB
    • CiNii Articles
    • KAKEN
  • 抄録ライセンスフラグ
    使用可

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