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How can Empirical Research Contribute to Accounting Standards Setting?

How can Empirical Research Contribute to Accounting Standards Setting?
实证研究如何为会计准则制定做出贡献?
批准号:
18530346
负责人:
TOKUGA Yoshihiro
金额:
$2.46万
依托单位:
依托单位国家:
日本
项目类别:
Grant-in-Aid for Scientific Research (C)
财政年份:
2006
资助国家:
日本
项目状态:
已结题
起止时间:
2006 至 2007

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中文摘要
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英文摘要
Through my research during the years 2006 and 2007, I have been able to provisionally conclude the following: Intrinsically, empirical research does not foresee future prospects but only explains past facts. However, it is necessary for accounting standards setters to recognize the current situation and to forecast future developments based on past facts that are based on empirical data. This is because norms are usually constructed after people acknowledge something to be a reality, but this created reality is sometimes wrong because it is dependent on individual value judgments. Although empirical research and normative research are generally assumed each other, their relationship where accounting standards are concerned is not so simple. There have been cases in which accounting standards have been set that completely ignored the results of large amounts of empirical research. There have also been cases in which accounting standards have been set based on a few primitive empirical research reports. A typical case of the former was when the IASB prohibited the disclosure of net income, despite the fact that most empirical research results indicated a value relevance of net income for investor decision making. A typical case of the latter was the accounting standards for R&D investment in the US, which required companies to expense all R&D investment, a standard based on very little empirical evidence. Empirical and normative research are not assumed to be each other in actuality: One of them is weighed more heavily or is chosen for use as the rationale for a standard depending on special interests or in some cases the chairperson's personal belief. Moreover, interested persons or agents who advocate an opinion towards accounting standards setting often present biased results of empirical study that are advantageous to them: The results of empirical research studies are often different due to differences in sampling and analytical methods.
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会议论文
Market Reaction to the Disclosure of Unfunded Pension Benefit Obligation Write-off Policies in Japan
市场对日本无资金准备的养老金福利义务注销政策披露的反应
DOI: --
发表时间: 2007
期刊: SEOUL JOURNAL OF BUSINESS Vol.13-2
影响因子: --
作者: [Kenji, Hayashi, 林 健治, 林 健治, Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National University)]
通讯作者: Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National University)
Performance Reporting : comprehensive income or net income?
业绩报告:综合收益还是净利润?
DOI: --
发表时间: 2007
期刊: Kigyokaikei Vol.59, No.1
影响因子: --
作者: [Yoshihiro, Tokuga]
通讯作者: Tokuga
公正価値評価の適用領域の拡張とその経営・経済へのインパクト
公允价值评估应用领域的扩大及其对管理和经济的影响
DOI: --
发表时间: 2007
期刊:
影响因子: --
作者: [Yoshihiro, Tokuga, 徳賀芳弘]
通讯作者: 徳賀芳弘
Relationship between Short-termism in Management and R&D Spending
管理中的短期主义与R之间的关系
DOI: --
发表时间: 2008
期刊:
影响因子: --
作者: [Michimasa Satoh, Toyotaka Nakagawa, Yoshihiro Tokuga & Shin Tanaka]
通讯作者: Yoshihiro Tokuga & Shin Tanaka
28
    Comparative Research Methodology on the premise that Accounting Standards covaries with Their Infrastructures
    • 批准号:
      26590079
    • 项目类别:
      Grant-in-Aid for Challenging Exploratory Research
    • 资助金额:
      $2.25万
    • 财政年份:
      2014
    • 负责人:
      TOKUGA Yoshihiro
    • 依托单位:
    Investigating the causal relationship between accounting system and its infrastructure on the premise of the international convergence of accounting standards
    • 批准号:
      26285100
    • 项目类别:
      Grant-in-Aid for Scientific Research (B)
    • 资助金额:
      $10.65万
    • 财政年份:
      2014
    • 负责人:
      TOKUGA Yoshihiro
    • 依托单位:
    Fair Value Accounting and Myopic Management -Fair Value Accounting's impact on Management-
    • 批准号:
      20530407
    • 项目类别:
      Grant-in-Aid for Scientific Research (C)
    • 资助金额:
      $2.83万
    • 财政年份:
      2008
    • 负责人:
      TOKUGA Yoshihiro
    • 依托单位:
    Fair Valuation of Financial Liabilities
    海外基金