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その他包括利益が負債コストに与える影響, The Influence of Other Comprehensive Income on the Cost of Debt: Evidence from Japan

Author

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  • 鈴木, 智大
  • Suzuki, Tomohiro
  • 積, 惟美
  • Seki, Koreyoshi

Abstract

本研究は、その他の包括利益と負債コストとの関係性を実証的に分析している。分析の結果、債権者はOCIのボラティリティをリスクとして捉え、翌期の利子率に反映させる可能性が示唆された。また、債権者はとくに為替換算調整勘定の変動をリスクとして利子率に反映させることが判明した。さらに、他の財務諸表を活用して推定した疑似OCIを用いた分析では、近年においてOCIと疑似OCIの情報内容がほぼ同質的であることを明らかにしている。

Suggested Citation

  • 鈴木, 智大 & Suzuki, Tomohiro & 積, 惟美 & Seki, Koreyoshi, 2022. "その他包括利益が負債コストに与える影響, The Influence of Other Comprehensive Income on the Cost of Debt: Evidence from Japan," Working Paper Series 248, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
    • Handle: RePEc:hit:hmicwp:248
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    Keywords

    その他包括利益; 負債コスト; リスク・レリバンス;
    All these keywords.

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