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THE SYSTEMATIC STUDY OF COMPREHENSIVE INCOME : THEORETICAL ANALYSIS AND EMPIRICAL ANALYSIS

综合收入的系统研究：理论分析与实证分析

基本信息

批准号：
14330042
负责人：
MAEDA Sadayoshi
金额：
$ 8.32万
依托单位：
MUSASHI UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2004
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-14330042/
关键词：
Other comprehensive income SEC disclosure standards Market inefficiency Asset-liabilities view International Accounting Standards Deferred taxes the Cost of capital Accruals 資産負債中心観市場効率性 accounting accruals アナリスト利益予測キャッシュフロー包括

项目摘要

From the theoretical point of view we have analyzed the problem from three viewpoints : accounting standards, performance measurement, and tax accounting. We have shown that the recycling is imperative to the sound income measurement, managers' good performance measurement, and the correct measurement of asset and liabilities fair value with deferred tax accounts. From the empirical point of view, we have conducted the extensive questionnaire studies among Japanese chief accounting officers and find that they think the net income reporting is important both for disclosure purposes and performance measurement purposes, even after the comprehensive income and other comprehensive income items are going to be required to be reported. Also, using the sample of Japanese firms who disclose their financial statements based on 10-K format, we have shown the other comprehensive items have additional information content With regard to the general market inefficiency questions, we have also extensively tested the information content of accounting accruals and find that the market initially overreact to the accounting reports and then gradually the stock price gets readjusted and fully incorporates the implications of earnings management behavior. The evidence is important in the sense that, in setting the sound accounting standards in the U.S.A. as well as in other countries, it is assumed that the financial assets are fairly priced. Thus the measurement of the changes in value in real assets is more controversial if reflecting the fair price information in the stock price is the imperative function that the accounting reports have to fulfill.

从理论的角度，我们从会计准则、业绩计量和税务会计三个角度对这一问题进行了分析。本文的研究表明，这种循环对于合理的收益计量、管理者良好的业绩计量以及递延所得税会计中资产和负债公允价值的正确计量是必不可少的。从实证的观点来看，我们对日本的会计主管进行了广泛的问卷调查，发现他们认为，即使在全面收益和其他全面收益项目被要求报告之后，净收益报告对于披露目的和业绩衡量目的都是重要的。此外，以10-K格式的日本企业为样本，我们还发现，其他综合项目的信息含量比一般的市场效率问题更高。我们还对会计应计项目的信息含量进行了广泛的检验，发现市场对会计应计项目的反应最初是过度的，然后股票价格逐渐得到调整，包括盈余管理行为的影响。证据的重要性在于，在美国和其他国家制定健全的会计准则时，都假定金融资产的定价是公平的。因此，如果将公允价格信息反映在股票价格中是会计报告必须履行的职能，那么对真实的资产价值变动的计量就更有争议。