ウエエダ マサユキ   UEEDA Masayuki
  上枝 正幸
   所属   青山学院大学  経営学部 経営学科
   職種   教授
言語種別 英語
発行・発表の年月 2013/12
形態種別 学術雑誌
査読 査読有り
標題 Economic Consequences of Global Accounting Convergence: An Experimental Study of a Coordination Game
執筆形態 共同
巻・号・頁 pp.103-120
著者・共著者 Satoshi TAGUCHI, Kazunori MIWA, and Satoshi MIZUTANI
概要 This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS) has ended. The methodology for this research is based on comparative institutional analysis and experimental game theory. In addition,we adopt a 3×3 coordination game because an essential factor of global accounting convergence is the coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries maintain their initial systems and do not enter long term cooperation.