カン　チュヒョン   KANG Juhyung
  姜　周亨
   所属   大阪経済大学  経営学部 経営学科
   職種   講師
言語種別 英語
発行・発表の年月 2021/03
形態種別 大学・研究所等紀要
標題 The Effects of IFRS Adoption on Earnings Predictability of Japanese Firms
執筆形態 単著
掲載誌名 Bulletin of International Pacific University
掲載区分国内
出版社・発行元 International Pacific University
巻・号・頁 (18),pp.115-131
総ページ数 17
概要 This paper investigates whether Japanese firms adopting IFRS exhibit higher earnings predictability than firms using JP GAAP. Although JP GAAP has substantially converged with IFRS through efforts by the ASBJ and IASB, differences in accounting quality remain unclear. Focusing on the relationship between current earnings and future cash flows, the study compares earnings quality between IFRS adopters and JP GAAP firms within a single-country setting. By avoiding institutional differences across countries, the study directly examines whether earnings reported under IFRS provide superior or equivalent predictive ability relative to those prepared under JP GAAP, thereby contributing to the literature on accounting quality and IFRS adoption.
researchmap用URL https://ipu.repo.nii.ac.jp/records/754