| Project/Area Number |
10630129
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
GOTOH Masatoshi Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (70186899)
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| Project Period (FY) |
1998 – 1999
|
| Project Status |
Completed (Fiscal Year 1999)
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| Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 1999: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1998: ¥600,000 (Direct Cost: ¥600,000)
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| Keywords | pension / book value / market value / Ohlson's model / abnormal earnings / minimum liability / projected benefit Obligation / unrecognized net loss / Ohlsonモデル / 未確認純損失 / 利益予測 / 復帰 / 年金債務 / 年金資産 / 時価評価 |
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| Research Abstract |
The deficiency of pension assets for corporations in Japan ins an important fact to stress. They bear a risk for uncertainty in the future. The risk is related to firm value. The purpose of this research is to express the effects of the deficiency on corporate estimates. The findings of this research are following :
【encircled1】The difference between Projected Benefit Obligation and pension assets is growing like a quadratic function, recently. The curve opens upwards.
【encircled2】Unrecognized net loss doesn't have effects on firm value. But the magnitude of minimum liability is related to the magnitude of firm value.
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