The influence of book-tax conformity on earnings quality: an international comparison
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.
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Report
(4 results)
Research Products
(1 results)
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[Presentation] 特別委員会(最終報告)経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015
Author(s)
河﨑照行, 上野隆也, 梅原秀継, 浦崎直浩, 太田康広, 大塚成男, 小津稚加子, 加賀谷哲之, 倉田幸路, 米谷健司, 齊野純子, 坂上学, 佐藤信彦, 菅原智, 角ヶ谷典幸, 円谷昭一, 中條祐介, 林隆敏, 平賀正剛, 町田祥弘
Organizer
日本会計研究学会第74回全国大会
Place of Presentation
神戸大学(兵庫県神戸市)
Year and Date
2015-09-06
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