| Project/Area Number |
23730456
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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 | Osaka University of Commerce |
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Principal Investigator |
YABE Kotaro 大阪商業大学, 総合経営学部, 准教授 (20411465)
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 会計学 / 企業評価 / 包括利益 / 純利益 / その他の包括利益 / 企業価値 |
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| Research Abstract |
In this research task, it inquires theoretically and positively in the corporate evaluation which used accounting information about what kind of role the comprehensive income, net income, other comprehensive income, and the recycling of other comprehensive income plays. It can provide a theoretical basis for accounting standards research on the report of comprehensive income and net income by clarifying the relationship between the decision-making and enterprise valuation by corporate stakeholders and the accountinginformation of comprehensive income, net income and other comprehensive income.
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