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The empirical study on the value relevance of tax information in Japanese stock market

Research Project

Project/Area Number 23730426
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionTohoku University

Principal Investigator

KOMETANI Kenji  東北大学, 大学院・経済学研究科, 准教授 (90432731)

Project Period (FY) 2011 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords会計学 / 税効果会計 / 会計利益と課税所得の差額 / 財務会計
Research Abstract

This study focuses on the value relevance of tax information, and reveals following three points. First, I find that managers use the valuation allowance for deferred tax assets to meet their forecast earnings. Second, I show that the large positive (negative) book-tax differences are caused by the income smoothing behavior. Third, my research indicates that Japanese stock market reflects such tax-related information as an indicator of earnings quality.

Report

(3 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Research-status Report
  • Research Products

    (2 results)

All 2012

All Presentation (1 results) Book (1 results)

  • [Presentation] 会計利益と課税所得の差額の情報内容2012

    • Author(s)
      米谷健司
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学
    • Year and Date
      2012-08-31
    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Book] 企業会計研究のダイナミズム2012

    • Author(s)
      米谷健司
    • Publisher
      中央経済社
    • Related Report
      2012 Annual Research Report 2012 Final Research Report

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Published: 2011-08-05   Modified: 2019-07-29  

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