UTokyo Repository

2008年の不況ショックと企業の会計行動

The Economic Recession in 2008 and Corporate Accounting Behavior
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-227, (2010-10)

純利益と包括利益 : 利益属性と有用性の再検討

Net Income vs. Comprehensive Income A Reexamination of Attributes, Relevance, and Price Informativeness
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-201, (2008-08)

アナリスト予想と利益情報のValue Relevance

Analysts'Earnings Forecasts and the Value Relevance of Earnings
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-195, (2008-07)

利益情報の有用性と市場の効率性

Usefulness of Earnings and Market Efficiency
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-198, (2008-07)

減損計上企業の会計行動

Accounting Behavior of Firms Recognizing Impairment Losses
大日方隆 , 岡田隆子
Discussion paper series. CIRJE-J,CIRJE-J-194, (2008-04)

利益変化額と水準額のValue Relevance

Value Relevance of Earnings Changes and Levels
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-187, (2007-10)

会計情報の有用性と企業価値評価 : 効率的市場仮説の再検討

The Usefulness of Accounting Information and the Valuation of the Firm : A Reexamination of the Efficient Market Hypothesis
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-181, (2007-08)

日本企業の利益情報の価値関連性 : サーベイ：世界から見た日本

Value Relevance of Earnings Information in Japan : A Survey: The Empirical Findings by Foreign Researchers
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-177, (2007-05)

連結制度改革と連結情報の価値関連性

Value Relevance of Consolidated Earnings : Evaluation of Japanese Revolution and a New Proposal by FASB
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-165, (2006-08)

工事収益の計上方針と利益の価値関連性

Accounting Policy and the Value Relevance of Earnings : The Case of Revenue Recognition in the Construction Industry
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-164, (2006-07)

多段階利益の持続性、資本化係数とValue Relevance : 日本式損益計算書における多段階利益の特性

Persistence, Capitalization Coefficients, and Value Relevance of the Multi-step Income : The Information Contents of the Multi-step Income Statement in Japan
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-161, (2006-06)

倒産分析とゴーイングコンサーン監査 : 比例ハザードモデルを中心に

Bankruptcy Analysis and Going-concern Opinion Is Cox Proportional Hazard Model applicable to the auditing practice?
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-142, (2005-12)

区分損益情報のValue Relevance

Value Relevance of Earnings Components in the Income Statement
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-140, (2005-09)

特別法上の準備金のValue Relevance

Value Relevance of Legally Mandated Provisions
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-139, (2005-09)

セグメント情報のValue Relevance : 鉄道業のケース

Value Relevance of Segment Disclosure in Railroad Industry
大日方隆
Discussion paper series. CIRJE-J,CIRJE-J-123, (2005-01)

交通産業の利益のValue Relevance

The Value Relevance of Earnings in Transportation Industry
大日方隆
Discussion paper series. CIRJE-J,2004-CJ-108, (2004-04)

原発費用の裁量的決定とValue Relevance

Discretionary Determination and Value Relevance of Accrual Expenses incurred by Nuclear Power Plant
大日方隆
Discussion paper series. CIRJE-J,2004-CJ-102, (2004-02)

エネルギー産業の利益のValue Relevance

Value Relevance of Earnings in Energy Industry
大日方隆
Discussion paper series. CIRJE-J,2003-CJ-101, (2003-12)

業績不振企業の利益情報はvalue-irrelevantか？

Is Earnings of the Sluggish Industries Value-Irrelevant?
大日方隆
Discussion paper series. CIRJE-J,2003-CJ-95, (2003-07)

利益の構成要素のRelevance(2) : 産業-期間別分析

Relevance of Earnings Components: Evidence from Manufacturing Firms in Japan : Part II Industry-Period Analysis
大日方隆
Discussion paper series. CIRJE-J,2003-CJ-93, (2003-04)

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