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030 Department Bulletin Papers = 本学紀要論文
*Hitotsubashi journal of commerce and management
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Identifier to cite or link to this item: https://doi.org/10.15057/19445
Identifier to cite or link to this item: https://hdl.handle.net/10086/19445
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Title
PRESENTATION OF RETIREMENT BENEFITS EXPENSE AND EARNINGS ATTRIBUTES: EVIDENCE FROM JAPAN
Creator
Creator Name
KAGAYA, Tetsuyuki
KAGAYA, Tetsuyuki
加賀谷, 哲之
加賀谷, 哲之
Affiliation
Affiliation Name
Hitotsubashi University
Abstract
This research examines how the amendment of retirement benefits accounting affects earnings attributes and corporate management of Japanese companies. The results show that the existing net income before taxes is more persistent, predictable, smoothed, and value relevant, while that the approach 1 income that recommended by the International Accounting Standards Boards (IASB) is more timely. I suppose that the earnings attributes of persistency, predictability, and smoothness are suitable for the Japanese corporate system. This research suggests that Japanese companies possibly shift the organization-oriented corporate system to the market-oriented corporate system, if the ASB of Japan (ASBJ) adopt the presentation of the approach 1 income that is recommended by the IASB (2008). So they may have severe impacts on their corporate system or employment system because they will make it difficult to maintain the long-termrelationship between other stakeholders, which is the source of competitiveness.
Publisher
Hitotsubashi University
Issued Date
2011-10
Language
English(eng)
Resource Type
departmental bulletin paper
Version Type
VoR
selfDOI
10.15057/19445
ISSN
0018-2796
NCID
AA00207536
Source Title
Hitotsubashi journal of commerce and management
Volume Number
45
Issue Number
1
Page Start
1
Page End
20
Appears in Collections
Vol. 45, no. 1 (Oct. 2011)
URL
https://hdl.handle.net/10086/19445
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