Academic Theses

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Name TERASHIMA, Koji
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Title 

The Meaning of Recent Liability On-Balance from the Perspective of Corporate Valuation: In the Context of US GAAP.(doctoral dissertation)

					

					

						

							

								

									
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Summary 

									
								

							

						

						
The purpose of this dissertation is to reconsider the role and significance of the balance sheet, whose position has become ambiguous in recent years, from the viewpoint of corporate value evaluation. It examined the actual changes in standards that seemed to improve the information displayed on the balance sheet and how they were positioned in terms of corporate valuation. As a result, we pointed out that the role of the current balance sheet can be expected to be useful for estimating the cost of capital by disclosing corporate risk information.

					

					

						

							

								

									
Magazine(name) 

									
								

							

						

						
Hitotsubashi University(the Graduate School of Commerce and Management)

					

					

						

							

								

									
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Date of Issue 

									
								

							

						

						
2018/03