Cost and Benefit Analysis and Preliminary Views on IFRS implementation by the Japanese Listed Firms : An International Comparison
| Project/Area Number |
21530468
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyushu University |
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Principal Investigator |
CHIKAKO Ozu 九州大学, 経済学研究院, 准教授 (30214167)
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| Co-Investigator(Renkei-kenkyūsha) |
進 美喜子 九州情報大学, 経営情報大学, 教授 (10412694)
潮崎 智美 広島市立大学, 国際学部, 准教授 (70336072)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2009: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 国際財務報告基準(IFRS) / IFRS導入直前調査 / データベースの構築 / CFO / 日本の上場企業 / 不確実性 / コスト・ベネフィット / 導入調査 / 国際比較分析 / IFRS(国際財務報告基準) / 上場企業 / 質問票調査 / 移行期 / 会計方針の変更 / 意識調査 |
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| Research Abstract |
In this study, we conducted a questionnaire survey on costs and benefits of IFRS implementation in Japan. The objective was to find out the preliminary view by the Chief Financial Officers(CFOs) of Japanese listed companies. We received 391 responses and these data set was used to identify the positive and negative factors influencing decisions to implement disclosure and reported earnings under the International Financial Reporting Standards(IFRS). We found from the CFOs' perceptions that size and custom(or culture) effects exist and these could have negatively impact consequences on the adoption of the IFRS in Japan. While large companies with an overseas presence found benefits from the IFRS reporting, a large number of our sample in the second division admit uncertainties regarding specific accounting areas and the costs involved, especially with in fair value measurement and financial presentation, and the costs involved.
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Report
(4 results)
Research Products
(21 results)
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[Presentation] IFRS Adoption in Japan2010
Author(s)
Chikako Ozu, Tomomi Shiosaki, Mikiko Shin and Sid Gray
Organizer
European Accounting Association
Place of Presentation
Istanbul, Turkey
Year and Date
2010-05-20
Related Report
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