連結会計情報の利用メカニズム

概要

論文の詳細を見る
The objective of this study is to comprehensively clarify how investors gather and analyze consolidated accounting information, become familiar with corporate groups, and decide to invest in them, by observing and describing investment experts’ analysis of companies. This study clarified (1) how investors glean and analyze consolidated accounting information and decide to invest in them, (2) that equity investors and credit investors have quite different viewpoints and analytical methods, and (3) that diversified and globalized corporate groups cannot overcome information asymmetric easily, and this probably produces adverse effects on the evaluation on shares and credits.