Empirical Analysis of the Usefulness of Analysts' Comprehensive income information and Utilization Procedures
| Project/Area Number |
17K13819
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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 | Fukushima University |
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Principal Investigator |
Nedate Akihiro 福島大学, 経済経営学類, 准教授 (60739225)
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| Project Period (FY) |
2017-04-01 – 2023-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| Budget Amount *help |
¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2019: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2017: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
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| Keywords | 包括利益 / その他の包括利益 / アナリスト予想 / キャッシュフローライフサイクル / 当期純利益 / 経常利益 / リサイクル / キャッシュフロー・パターン / 研究開発効果 / 財務会計 / 会計学 |
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| Outline of Final Research Achievements |
The main research results are the compilation of the following papers in a report paper for the Japan Accounting Research Association, PowerPoint. The title of the report is "Empirical Analysis on the Usefulness and Utilization Procedures of Analysis on Usefulness and Utilization Procedures of Analysts' Comprehensive Income Information". On September 8, 2019, we reported on the PowerPoint organized at the Japan Accounting Research Association (held at Kobe Gakuin University Port Island Campus), and received valuable comments from the moderator. After that, I learned the necessary econometric methods in depth, greatly increased the sample size, and repeated pilot tests. The study will be contributed to a paper in an international journal in near the future.
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| Academic Significance and Societal Importance of the Research Achievements |
国内外の先行研究は、当期純利益と包括利益のうち、株主の投資意思決定における相対的な情報内容の比較に焦点を当てたものが多い（Dhaliwal et al.1999, Biddle and Choi 2006) 。近年では、包括利益と市場リスクとの関連性を分析した研究もいくつか確認できる（Bamber et al.2010, Khan and Bradbury 2014)。最近では、包括利益と企業の配当政策との関係性をとらえた研究も公表されている（根建 2018)。しかし、特に日本企業の分析サンプルを用いた包括利益とアナリスト予想との関係性に焦点を当てた実証研究は少ないため、検証の意義がある。
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Report
(7 results)
Research Products
(5 results)
