| Project/Area Number |
16K17223
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
|
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| Research Institution | Saga University |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| Budget Amount *help |
¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | のれん / 減損会計 / セグメント情報 / 価値関連性 / 財務会計 / 会計学 |
|---|
| Outline of Final Research Achievements |
In this research, we analyzed whether there is a difference in value relevance between goodwill amount and impairment loss amount in each segment due to difference in segment performance. As a result, it was shown that the greater the number of segments that account for goodwill and impairment loss, the stronger the relevance to investor decision-making. In addition, we also clarified that the impact on the corporate value of goodwill is greater for reporting segments with higher segment ROA.
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