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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 59(1)

IFRS早期適用企業日本電波工業のケース・スタディー : ビジネス・コミュニケーションの概念を用いて

https://doi.org/10.18999/ecos.59.1.27
https://doi.org/10.18999/ecos.59.1.27
b2800e66-e8c3-42b7-a4e5-ab862b30a971
名前 / ファイル ライセンス アクション
hudan.pdf hudan.pdf (2.5 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2011-08-04
タイトル
タイトル IFRS早期適用企業日本電波工業のケース・スタディー : ビジネス・コミュニケーションの概念を用いて
その他のタイトル
その他のタイトル Case Study of NDK, the first IFRS Adopting Japanese Company : Using the Concept of Business Communication
著者 胡, 丹

× 胡, 丹

WEKO 41894

胡, 丹

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Hu, Dan

× Hu, Dan

WEKO 41895

Hu, Dan

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抄録
内容記述 It is said that the Japanese schedule of IFRS adopting is late among the world. Even though the Japanese government (Financial Services Agency) decided to adopt IFRS voluntarily from 2010, there was only one company which did adopt IFRS in 2010. The company's name is Nihon Dempa Kogyo Co., Ltd. (NDK), which belong under the crystal products industry. This paper tried to solve the problem why NDK is the first voluntary IFRS adopting company though 2 hypotheses. To setting the hypotheses, this paper used the concept of Business Communication which was been quoted from Shramm Communication Model (1954) by the author of this paper. The brief of the conclusion has 2 points as follows. First, under the background of high percentage of abroad sales to total sales in NDK (about 70%), NDK adopted IFRS trying to higher the percentage of the foreign investor. Second, NDK is a family-controlled company, the top manager who has NDK's stock has the decisive influence to adopt IFRS earlier.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.59.1.27
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 59, 号 1, p. 27-41, 発行日 2011-06-30
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/15192
識別子タイプ HDL
URI
識別子 http://www.soec.nagoya-u.ac.jp/htm/eco_sci/ej/ej59.html
識別子タイプ URI
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