| Project/Area Number |
22730376
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Konan University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
|
| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 包括利益 / PEAD / 公正価値 / IFRS / コンバージェンス / アドプション / 業績報告 / コンバージェンス・アドプション / 国際会計基準 |
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| Research Abstract |
This study investigates the influence of IFRS convergence and/ or adoption, specifically, focusing on performance reporting. As a whole, the following four research questions are examined. First, I examine the usefulness of comprehensive income on post earnings announcement drift (PEAD). Second, in that comprehensive income depends on the fair value, I examines whether fair value accounting amplifies pro-cyclical effects. Third, the performance presentation issues are discussed based on discussion papers and exposure drafts by FASB/IASB and prior literature. Finally, firms’ views for the adoption of IFRS are investigated via a questionnaire survey of listed companies in South Korea and Japan. These results suggest that the adoption of IFRS does not always provide benefit for investors and firms.
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