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2017 Fiscal Year Final Research Report

Conservatism and Impairment of Goodwill

Research Project

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Project/Area Number 15K17172
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionOtemon Gakuin University

Principal Investigator

MIYAUCHI Toshitake  追手門学院大学, 経営学部, 准教授 (90609158)

Project Period (FY) 2015-04-01 – 2018-03-31
Keywordsのれん / 減損損失 / 保守主義
Outline of Final Research Achievements

The purpose of this research is to analyze an effect on accounting behavior of recognition of impairment loss of goodwill that a controversy on a concept of conservatism under accounting standards brought about after separating concept of conservatism into conditional conservatism and non-conditional conservatism. Firstly, this research points out that under conditional conservatism manager delayed the timing to pull the trigger for impairment of goodwill, and accumulated the amount of purchased goodwill. Secondary, this research documents that if manager discloses huge amount of impairment loss of goodwill that market doesn’t expected, stock market shows surprise reactions to such an announcement.

Free Research Field

財務会計

URL: 

Published: 2019-03-29  

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