SEMINAR SERIES
Accounting Reseach Seminar
Hiroshi Yamada・Atsuko Takinishi・Masatsugu Sanada・Takayoshi Taniguchi・Toshitake Miyauchi・Ayami Sakai・Yoshihiro Tokuga（Osaka University of Economics・National Taiwan Univesity・Kyoto Tachibana University・Takayoshi Taniguchi Certified Public Accountant Office・Otemon Gakuin University・Ritsumeikan University・Kyoto University）
- Date&Time:
- 2019.12.22(Sun) 10:00 - 18:00
- Venue:
- Refresh Room on 8F, Faculty of Law and Faculty of Economics, East Bldg. Yoshida Campus Kyoto University
- Language:
- Japanese・English
- Contact:
- Yoshihiro Tokuga
(Title)
「制度のプリコラージュ：会計基準が作られているとき」（Masatsugu Sanada, Commentator: Takayoshi Taniguchi）
(A)"The Effects of Stable Dependence on Bank Loan and Share-holding of a Bank on Earnings Quality of Its Client Firms"
(B)"The Nature of Accounting Standards and a Choice in Sets of Accounting Standards"（Atsuko Takinishi, Commentator: Toshitake Miyauchi）
「FASBコメント募集『のれん等の会計処理』に提出されたコメントの動向の分析について」（Hiroshi Yamada, Commentator: Yoshihiro Tokuga）