Kyushu University Academic Staff Educational and Research Activities Database
List of Presentations
Keiichi Oishi Last modified dateļ¼š2024.02.07

Professor / accounting system / Department of Industrial and Business System / Faculty of Economics

1. Kentato Haraguchi, Keiichi Oishi, International Differences in the Relationship between Public Financial Reports and Bond Markets
Evidence from Japanese Local Governments and U.S. States, 17th Comparative International Governmental Accounting Research Conference, 2019.06, The purpose of this study is to provide new evidence on the comparative decision-usefulness of local government public financial report (PFR) information in bond markets. Using Japanese and U.S. data, we compare the correlation between financial indicators calculated using PFRs and credit bond ratings, and find that there is a difference in the relationship between the two countries..