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DCフィールド | 値 | 言語 |
---|---|---|
dc.contributor.author | Tokuga, Yoshihiro | en |
dc.contributor.author | Miyauchi, Toshitake | en |
dc.contributor.alternative | 徳賀, 芳弘 | ja |
dc.date.accessioned | 2011-05-26T08:19:17Z | - |
dc.date.available | 2011-05-26T08:19:17Z | - |
dc.date.issued | 2011-03 | - |
dc.identifier.citation | Yoshihiro Tokuga, Toshitake Miyauchi. Herd Behavior in Accounting Policies -Write-off policy of UPBO in Japan.京都大学大学院経済学研究科Working Paper. 2011-05, 121 | - |
dc.identifier.uri | http://hdl.handle.net/2433/141778 | - |
dc.description.abstract | This paper investigates rationality of herd behavior in the accounting policy decisions by using a write-off policy of unfunded pension benefit obligation (UPBO) as a research material. Although the accounting standard for retirement benefits in Japan in 2000 allowed the companies to choose the write-off period between one year and fifteen years depending on their write-off abilities, more than 60% of the companies disclosed the period within 3 years, especially one year before the balance sheet date. There might have been herd behavior in policy selections with the companies that currently reported poor income and nonetheless chose a short period of write-off policy. We found that many of these companies did not unreasonably write–off UPBO and that the capital market saw through whether their write-off policies were concomitant with their capabilities or not. If a market is efficient and participants are aware of it, accounting regulator’s policy for giving the companies the room for choice does not cause an irrational herd behavior in accounting policy. | en |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | - |
dc.publisher | 京都大学大学院経済学研究科 | ja |
dc.publisher.alternative | Graduate School of Economics, Kyoto University | en |
dc.subject.ndc | 330 | - |
dc.title | Herd Behavior in Accounting Policies : Write-off policy of UPBO in Japan | en |
dc.type | research report | - |
dc.type.niitype | Research Paper | - |
dc.identifier.jtitle | 京都大学大学院経済学研究科Working Paper | ja |
dc.identifier.issue | 121 | - |
dc.textversion | author | - |
dc.sortkey | 121 | - |
dc.address | Graduate School of Economics, Kyoto University | en |
dc.address | Faculty of Management, Otemon Gakuin University | en |
dcterms.accessRights | open access | - |
出現コレクション: | Working Paper (外国語論文) |
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