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2019 Fiscal Year Final Research Report

Theoretical and Empirical Research on Recognition and Measurement of Liabilities

Research Project

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Project/Area Number 17K04051
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKyoto University

Principal Investigator

KUSANO Masaki  京都大学, 経済学研究科, 准教授 (50351440)

Project Period (FY) 2017-04-01 – 2020-03-31
Keywords負債 / 認識対開示 / ストック重視の会計 / リース取引 / 退職給付 / 負債コスト / 株式リスク / 監査コスト
Outline of Final Research Achievements

The purpose of this study is to investigate whether and how the balance sheet approach improves the usefulness of accounting information by focusing on recognition and measurement of liabilities. The main results of this study are as follows. (1) Recognizing leases on lessees' balance sheets provides useful accounting information to capital market participants. (2) Investors' information processing has significant effects on their differential treatments between recognition and disclosure of finance leases. (3) Auditors scrutinize recognized pension liabilities more closely than disclosed pension liabilities, thereby increasing the reliability of accounting information. These results suggest that investors' information processing and reliability of accounting information substantially affect the usefulness of accounting information.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

会計基準設定機関は,投資家の意思決定に有用な会計情報を提供するために,注記での開示よりも財務諸表本体での認識を優先し,会計基準の作成を進めている。しかしながら,注記と財務諸表本体を比較したときに,なぜ注記よりも財務諸表本体の方が有用な会計情報を提供しうるのかについて,研究成果が十分に蓄積されていない。本研究は,負債の認識拡大が会計情報の有用性を改善しうることを示し,どのような要因が会計情報の有用性に大きな影響を及ぼすのかを明らかにしている。これらの証拠を示したことに本研究の学術的意義がある。また,本研究の成果は,日本の会計制度に対して重要な示唆を提供するため,社会的意義も大いに認められる。

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Published: 2021-02-19  

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