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？

基本信息

批准号：
18530346
负责人：
TOKUGA Yoshihiro
金额：
$ 2.46万
依托单位：
Kyoto University
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
起止时间：
2006 至 2007
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18530346/
关键词：
empirical research normative research accounting standards economic consequence fair value R&D investment net income IASB

项目摘要

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.

通过在2006年和2007年的研究中，我能够暂时得出以下结论：本质上，经验研究不能预见未来的前景，而只能解释过去的事实。但是，会计标准设置者有必要根据基于经验数据的过去事实来识别当前情况并预测未来的发展。这是因为通常在人们承认某些事物是现实之后构建规范，但是这创造的现实有时是错误的，因为它取决于个人价值判断。尽管经验研究和规范研究通常是相互假定的，但有关会计标准的关系并不是那么简单。在某些情况下，已经设定了会计标准，这些会计标准完全忽略了大量实证研究的结果。在某些情况下，已经根据一些原始的经验研究报告设定了会计标准。前者的一个典型案例是，尽管大多数经验研究结果表明净收入与投资者决策的价值相关，但IASB禁止披露净收入。后者的一个典型案例是美国研发投资的会计标准，该公司要求公司支出所有研发投资，这是基于几乎没有经验证据的标准。实际上，并不认为经验和规范性研究是彼此之间的：其中一个人的称重更重，或者被选为根据特殊利益或某些情况下，将其作为标准的理由，或者在某些情况下是主席的个人信念。此外，提倡对会计标准设定的意见的感兴趣的人或代理人通常会提出对他们有利的经验研究结果：经验研究的结果通常由于抽样和分析方法的差异而有所不同。

项目成果

期刊论文数量（0）

专著数量（0）

科研奖励数量（0）

会议论文数量（0）

专利数量（0）

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：
0
作者：
Yoshihiro;Tokuga;徳賀芳弘
通讯作者：
徳賀芳弘

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：
0
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：
0
作者：
Yoshihiro;Tokuga
通讯作者：
Tokuga

業績報告のあり方について-包括利益か純利益か-

关于业绩报告的方法——综合收益还是净利润？

DOI：
发表时间：
2007
期刊：
企業会計第59巻第1号
影响因子：
0
作者：
Kenji;Hayashi;林健治;林健治;Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National University);徳賀芳弘;徳賀芳弘
通讯作者：
徳賀芳弘

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冲销政策披露的反应。

DOI：
发表时间：
2007
期刊：
SEOUL JOURNAL OF BUSINESS Vol.13-2
影响因子：
0
作者：
Yoshihiro;Tokuga;Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National Univer sity)
通讯作者：
Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National Univer sity)