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Value relevance of comprehensive income

Research Project

Project/Area Number 25780287
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionPrefectural University of Kumamoto

Principal Investigator

Yuki Yamanishi  熊本県立大学, 総合管理学部, 准教授 (00589921)

Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2015: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2014: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Keywords包括利益 / 一時的利益 / 意思決定有用性 / 利益の質 / 利益発表後ドリフト / 経営者予想利益 / 株価関連性 / 利益情報の開示 / IFRS / 会計基準の変更 / 一時的項目
Outline of Final Research Achievements

This study discusses earnings quality and decision usefulness of earnings information, and considers new measurement methods on decision usefulness of comprehensive income information.
Speaking to the implications for research methods on earnings quality and decision usefulness of earnings information, I think that it is important to take it into account that the conclusions in each researh method are inevitably context-specific.

Report

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

    (3 results)

All 2015 2014 Other

All Journal Article (1 results) (of which Peer Reviewed: 1 results) Presentation (1 results) (of which Int'l Joint Research: 1 results) Remarks (1 results)

  • [Journal Article] 利益の質の測定方法に関する予備的考察―一時的利益の意思決定有用性分析についての課題―2014

    • Author(s)
      山西佑季
    • Journal Title

      総合知の地平(熊本県立大学総合管理学部創立20周年記念論文集)

      Volume: 1 Pages: 205-222

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Presentation] Post-earnings-announcement drift and management earnings forecasts: evidence from Japan2015

    • Author(s)
      Toyotaka Nakagawa, Yuki Yamanishi
    • Organizer
      Asian Academic Accounting Association 16th Annual Conference
    • Place of Presentation
      インドネシア バンドン
    • Year and Date
      2015-11-15
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Remarks] 熊本県立大学ホームページ

    • URL

      http://www.pu-kumamoto.ac.jp/site2010/php/researcher/researcher_info.php

    • Related Report
      2014 Research-status Report

URL: 

Published: 2014-07-25   Modified: 2019-07-29  

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