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Market Risk Disclosures: A Comparison between Companies in Japan and China
http://hdl.handle.net/10069/29343
http://hdl.handle.net/10069/293438ba761ed-f81d-417b-b45a-3f91a649803c
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
keinen28_59.pdf (102.2 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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| 公開日 | 2012-09-28 | |||||
| タイトル | ||||||
| タイトル | Market Risk Disclosures: A Comparison between Companies in Japan and China | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | market risk disclosure | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | quantitative disclosures | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | qualitative disclosures | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
Xie, Shaomin
× Xie, Shaomin× Nissan, Samir× Okada, Hiromasa |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper presents a comparative analysis of market risk disclosure by Japanese and Chinese companies whose stocks are traded on New York Stock Exchange (NYSE) as American Depository Receipts (ADRs) as well as on stock exchange of their own home country. All the companies selected in this study made quantitative disclosures on Item 11 in their 20-F reports to the U.S. Securities and Exchange Commission (SEC)．However, in Japan, only two companies made quantitative disclosures outside the financial statements and none of them disclosed information specified for market risks in their notes to the financial statements in their annual securities reports. In China, only one company made quantitative disclosures outside the financial statements in their A-shares reports and the number of companies making quantitative disclosures in the notes to the financial statements in the 20-F reports exceeded those in their Ashare reports. It appears that the Japanese companies disclose information specifically required by the SEC but not disclosing them anywhere else. It also appears that the Chinese companies don't disclose identical information in the U.S. and China although the financial statements reported in the U.S. used International Financial Reporting Standards (IFRS) and Hong Kong financial reporting standards and those reported in China used China's accounting standards which are similar to IFRS. | |||||
| 書誌情報 |
長崎大学経済学部研究年報 en : Annual review of economics 巻 28, p. 59-71, 発行日 2012-06-30 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 09108602 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN10030515 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 論文ID（NAID） | ||||||
| 関連タイプ | isIdenticalTo | |||||
| 識別子タイプ | NAID | |||||
| 関連識別子 | 40019386847 | |||||
| 出版者 | ||||||
| 出版者 | 長崎大学経済学部 | |||||
| 出版者別言語 | ||||||
| 値 | Faculty of Economis, Nagasaki University | |||||
| sortkey | ||||||
| 値 | 4 | |||||
| 引用 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 長崎大学経済学部研究年報, 28, pp.59-71; 2012 | |||||
