Theoretical and empirical research of trade-off between reporting costs and tax costs in earnings management process

1.财务会计与税务的国际比较财务会计与税务会计有两种制度关系。一个是独立。二是税收对财务会计的依赖。前者涉及英国、美国、爱尔兰、丹麦、荷兰等。后者涉及德国、法国、奥地利、瑞典、日本等。然而，我发现，不仅在后一类国家，甚至在前一类国家，实践中都有一种趋同的趋势，以至于考虑到税收影响，可能会干预财务报告。2.日本明确清算主义的讨论将所谓的“明确清算主义”的内容分为三类：(1)应纳税所得额评估对财务会计的制度依赖，(2)为会计目的将金额计入收入或费用的要求；(3)作为代表粗略会计准则的事实准则的税务规则。此外，第一类应细分为(1)程序上的正式依赖和(2)财务报告目的的处理和判断自动纳入应纳税所得额的评估。3.中小型公司财务报告和税收之间的优先顺序总的来说，尽管税收优先于财务报告，规模较大或计划上市的中小企业倾向于重视财务报告。4.日本财务会计与税务会计制度关系的影响分析研究。具体说明了税收成本与非税收成本之间权衡有效的条件，并构建了权衡对管理者进行盈余管理的威慑作用的模型。

1.International comparison between financial accounting and taxationThere are two categories of institutional relationship between financial and tax accounting. One is independence. The other is dependence of taxation on financial accounting. The former involves UK, US, Ireland, Denmark, and the Netherlands, etc. The latter involves Germany, France, Austria, Sweden, and Japan etc. However, I find that a tendency of the conformity in practices in not only the countries in the latter category but also even in the countries in the former category, so that considering tax implications are likely to intervene into financial reporting.2.Discussion of the doctrine of definite settlement of accounts in JapanI classify the contents of so-called "the doctrine of definite settlement of accounts" into three categories : (1) Institutional dependence of assessment of taxable income on financial accounting, (2) requirements for reckoning the amount into revenue or expense for accounting purposes, and (3) tax rules as de facto standards on behalf of rough accounting standards. Furthermore, the first category should be subdivided into (1) formal dependence in procedures and (2) treatments and judgments for financial reporting purposes are automatically carried into assessment of taxable income.3.Order of priority between financial reporting and taxation in small or middle size companiesIn general, although taxation takes precedence over financial reporting, small or middle size firms with relatively larger size or plans going public tend to regard financial reporting as important.4.Analytical research of influences of the institutional relationship between financial and tax accountings in Japan.I specific the conditions that the trade-offs between tax costs and nontax costs are effective and construct the model of the effect of the trade-offs on deterring the managers from earnings management.