Comparability and Transparency of Financial Reporting Based on the International Financial Reporting Standards
| Project/Area Number |
23530610
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
SUGIMOTO Tokuei 関西学院大学, 経営戦略研究科, 教授 (50206695)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 国際財務報告基準 / 国際会計 / 比較可能性 / 透明性 / 証券取引委員会（SEC） / 企業会計審議会 / 金融監督院 / 財務報告 / 証券取引委員会 |
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| Research Abstract |
This study evaluates the regulatory actions of the International Financial Reporting Standards (IFRSs) adoption by the United States Securities and Exchange Commission and the Financial Services Agency in Japan. This study also analyses the meanings of "A Single Set of High-Quality, Globally Accepted Accounting Standards" and the legal ground for the international organizations and its legitimacy.
In addition to that, this study addresses the question whether the mandatory adoption of IFRSs in Korea is associated with higher accounting quality. I find that the evaluations of accounting transparency following the introduction of the IFRSs through their adoption mandated by Korean regulatory authorities. It also clarifies aspects of the IFRSs adoption such as its effects and its characteristics during its implementation.
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Report
(4 results)
Research Products
(45 results)
