2013 Fiscal Year Final Research Report
The impact of the convergence with IFRS in Japan
| Project/Area Number |
23530605
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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 | Osaka University of Economics |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 会計基準のコンバージェンス / 国際会計基準 / 会計情報 / 財務報告 / ディスクロージャー / 無形資産 / 研究開発投資 / のれん |
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| Research Abstract |
This study examines the impact of the convergence of Japanese GAAP with IFRS on the accounting quality. I find that IFRS convergence does not always provide significant effect on the increased accounting quality.
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