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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. 51(1)

金融負債の公正価値評価-信用リスクの変動による影響を中心に-

https://doi.org/10.18999/ecos.51.1.53
https://doi.org/10.18999/ecos.51.1.53
9e7dd6a7-9a24-42ed-ab66-c4f756803376
名前 / ファイル ライセンス アクション
ecos_51_1_53.pdf ecos_51_1_53.pdf (1.7 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-10
タイトル
タイトル 金融負債の公正価値評価-信用リスクの変動による影響を中心に-
その他のタイトル
その他のタイトル The Validity of Fair Value Measurement of Financial Liabilities
著者 張, 黎迎

× 張, 黎迎

WEKO 25123

張, 黎迎

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ZHANG, Liying

× ZHANG, Liying

WEKO 25124

ZHANG, Liying

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抄録
内容記述 This paper provides the standpoint in dealing with issues which might arise from fair value measurement of financial liabilities such as corporate bonds. Specifically, recognizing the effects of changes in corporate credit risk on reported earnings lacks any economic intuition: an increase in corporate credit risk is associated with gains, and a decrease with losses. This paper puts a special emphasis on the current-market-rate-of-return capital maintenance concept which is compatible with the general theory of capital market, and from this point, examines the validity of fair value measurement of financial liabilities which reflects changes in corporate credit risk.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
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.51.1.53
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 51, 号 1, p. 53-67, 発行日 2003-06-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10716
識別子タイプ HDL
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