著者

田口 聡志 上枝 正幸 三輪 一統 Satoshi Taguchi Masayuki Ueeda Kazunori Miwa タグチ サトシ ウエエダ マサユキ ミワ カズノリ

出版者

同志社大学商学会

雑誌

同志社商学 (ISSN:03872858)

巻号頁・発行日

vol.67, no.4, pp.469-495, 2016-03

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瀧田輝己教授退職記念号

著者

Satoshi Taguchi Masayuki Ueeda Kazunori Miwa Satoshi Mizutani

出版者

Research Institute for Economics & Business Administration - Kobe University

雑誌

The Japanese Accounting Review (ISSN:21854785)

巻号頁・発行日

vol.3, no.2013, pp.103-120, 2013-12-26 (Released:2014-02-13)

参考文献数

24

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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.