• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to project page

1999 Fiscal Year Final Research Report Summary

The Effects of differences between book values and market estimates on forecasting earnings

Research Project

Project/Area Number 10630129
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

GOTOH Masatoshi  Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (70186899)

Project Period (FY) 1998 – 1999
Keywordspension / book value / market value / Ohlson's model / abnormal earnings / minimum liability / projected benefit Obligation / unrecognized net loss
Research Abstract

The deficiency of pension assets for corporations in Japan ins an important fact to stress. They bear a risk for uncertainty in the future. The risk is related to firm value. The purpose of this research is to express the effects of the deficiency on corporate estimates. The findings of this research are following :
【encircled1】The difference between Projected Benefit Obligation and pension assets is growing like a quadratic function, recently. The curve opens upwards.
【encircled2】Unrecognized net loss doesn't have effects on firm value. But the magnitude of minimum liability is related to the magnitude of firm value.

  • Research Products

    (1 results)

All Other

All Publications (1 results)

  • [Publications] 後藤雅敏: "米国における退職給付債務に関する研究の現状"国民経済雑誌. 178・1. 85-98 (1998)

    • Description
      「研究成果報告書概要(和文)」より

URL: 

Published: 2001-10-23  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi