The influence of book-tax conformity on earnings quality: an international comparison

Research Project

Project/Area Number	25380589
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	Tohoku University
Principal Investigator	Kometani Kenji 東北大学, 経済学研究科(研究院), 准教授 (90432731)
Project Period (FY)	2013-04-01 – 2016-03-31
Project Status	Completed (Fiscal Year 2015)
Budget Amount *help	¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000) Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000) Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords	会計利益と課税所得の一致性 / 利益の質
Outline of Final Research Achievements	The purpose of this study is to examine the influence of book-tax conformity on earnings quality. Book-tax conformity is estimated by each country-year, following Atwood et al. (2010). I use some different measures of earnings quality: earnings smoothness, estimation error in current accruals, and absolute value of discretionary accruals. The results show that higher levels of book-tax conformity are associated with more earnings smoothness, less estimation error in current accruals, and less absolute value of discretionary accruals.

Report

(4 results)