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Accounting income analysis using income measurement model

Research Project

Project/Area Number 24530571
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionGakushuin University

Principal Investigator

Katsuo Yuko  学習院大学, 経済学部, 教授 (70327310)

Project Period (FY) 2012-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords利益概念 / 自己創設のれん / ウィンドフォール / 概念フレームワーク / 意思決定有用性 / 利益測定
Outline of Final Research Achievements

This study is to analyze why the accounting income would be useful to investor's decision making. Although shown numerous empirical research,the studies conducted theoretical analysis might be not enough.This study is focused on the self-generated goodwill, which is one of the important characteristics of the accounting income measurement, as to use the income measurement model. The results are (1)the amount of the self-generated goodwill recognized in accounting income and the amount of the windfall recognized there,are different,(2)the criteria for recognition and measurement basis, and the income concept in the IASB conceptual framework are contradictory.

Report

(5 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (20 results)

All 2016 2015 2014 2013 2012

All Journal Article (4 results) (of which Int'l Joint Research: 1 results,  Acknowledgement Compliant: 4 results,  Peer Reviewed: 2 results,  Open Access: 2 results) Presentation (14 results) (of which Int'l Joint Research: 3 results) Book (2 results)

  • [Journal Article] 「測定の不確実性と目的適合性-IASB概念フレームワークにおける質的特性」2016

    • Author(s)
      勝尾裕子
    • Journal Title

      『産業経理』

      Volume: 75 Pages: 71-80

    • NAID

      40020729770

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 「IASB概念フレームワークにおける利益概念」2015

    • Author(s)
      勝尾裕子
    • Journal Title

      『企業会計』

      Volume: 67 Pages: 51-60

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] ‘Environmental Costs, Social Responsibility and Corporate Financial Performance - A Closer Examination of Japanese Companies,’ with Bea Chiang and Al Pelhem, American Journal of Business Research,2015

    • Author(s)
      Bea Ciang, Yuko Katsuo and Al. Pelham
    • Journal Title

      American Journal of Business Research

      Volume: 8 Pages: 39-52

    • Related Report
      2015 Annual Research Report
    • Peer Reviewed / Open Access / Int'l Joint Research / Acknowledgement Compliant
  • [Journal Article] The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts2015

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Journal Title

      Accounting Horizons

      Volume: 29 Issue: 1 Pages: 199-216

    • DOI

      10.2308/acch-50902

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Presentation] ‘The Concept of Net income and Comprehensive Income - Consistency between Windfall and Subjective Goodwill,’2015

    • Author(s)
      Yuko Katsuo
    • Organizer
      The 11th Workshop on European Financial Reporting
    • Place of Presentation
      ESSEC, Paris, France
    • Year and Date
      2015-09-04
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] ’Consistency Between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015

    • Author(s)
      Yuko Katsuo
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      Chicago, USA
    • Year and Date
      2015-08-10
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] ‘Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015

    • Author(s)
      Yuko Katsuo
    • Organizer
      American Accounting Association, 2015 Annual Meeting
    • Place of Presentation
      Chicago, USA
    • Year and Date
      2015-08-10
    • Related Report
      2014 Research-status Report
  • [Presentation] ’Consistency Between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015

    • Author(s)
      Yuko Katsuo
    • Organizer
      The 38th European Accounting Association Annual Congress
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] ‘Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015

    • Author(s)
      Yuko Katsuo
    • Organizer
      European Accounting Association, 38th Annual Meeting 2015
    • Place of Presentation
      Glasgow, U.K.
    • Year and Date
      2015-04-30
    • Related Report
      2014 Research-status Report
  • [Presentation] ‘Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015

    • Author(s)
      Yuko Katsuo
    • Organizer
      The British Accounting and Finance Association 2015 Annual Meeting
    • Place of Presentation
      Manchester, U.K.
    • Year and Date
      2015-03-24
    • Related Report
      2014 Research-status Report
  • [Presentation] 「自己創設のれんの認識とウィンドフォール」2014

    • Author(s)
      勝尾裕子
    • Organizer
      日本会計研究学会全国大会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2014-09-05
    • Related Report
      2014 Research-status Report
  • [Presentation] ‘Environmental Costs, Social Responsibility and Corporate Financial Performance- A Closer Examination of Japanese Environmental Accounting Environmental Costs, Social Responsibility and Corporate Financial Performance’2014

    • Author(s)
      Bea Ciang, Yuko Katuo and Al Pelham
    • Organizer
      American Accounting Association, 2014 Annual Meeting
    • Place of Presentation
      Atlanta, USA
    • Year and Date
      2014-08-06
    • Related Report
      2014 Research-status Report 2013 Research-status Report
  • [Presentation] ‘Environmental Costs, Social Responsibility and Corporate Financial Performance –A Closer Examination of Japanese Environmental Accounting’2014

    • Author(s)
      Yuko Katsuo
    • Organizer
      American Accounting Association, 2014 Mid-Atlantic Region Meeting
    • Place of Presentation
      King of Prussia, Pennsylvania, USA
    • Related Report
      2013 Research-status Report
  • [Presentation] 「自己創設のれんの認識とウィンドフォール」2014

    • Author(s)
      勝尾裕子
    • Organizer
      日本会計研究学会全国大会
    • Place of Presentation
      横浜国立大学、日本
    • Related Report
      2013 Research-status Report
  • [Presentation] IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts2013

    • Author(s)
      Yuko Katsuo
    • Organizer
      The 9th Workshop on European Financial Reporting
    • Place of Presentation
      Valencia, Spain
    • Related Report
      2013 Research-status Report
  • [Presentation] performance measurement and income concepts in the IASB and ASBJ conceptual frameworks2012

    • Author(s)
      勝尾裕子
    • Organizer
      the 35th European Accounting Association Annual Congress
    • Place of Presentation
      Ljubljana, Slovenia
    • Related Report
      2012 Research-status Report
  • [Presentation] performance measurement and income concepts in the IASB and ASBJ conceptual frameworks2012

    • Author(s)
      勝尾裕子
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      Washington, DC, USA
    • Related Report
      2012 Research-status Report
  • [Presentation] performance measurement and income concepts in the IASB and ASBJ conceptual frameworks2012

    • Author(s)
      勝尾裕子
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学、日本
    • Related Report
      2012 Research-status Report
  • [Book] 『別冊企業会計』,2013

    • Author(s)
      勝尾裕子(編著者:伊藤邦雄)
    • Total Pages
      150
    • Publisher
      中央経済社
    • Related Report
      2013 Research-status Report
  • [Book] 会計基準研究の原点2012

    • Author(s)
      大日方隆
    • Total Pages
      397
    • Publisher
      中央経済社
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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