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2009 Fiscal Year Final Research Report

Empirical Research on Comprehensive Income

Research Project

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Project/Area Number 19730307
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionKonan University

Principal Investigator

WAKABAYASHI Hiromi  Konan University, 経営学部, 教授 (20326995)

Project Period (FY) 2007 – 2009
Keywords包括利益 / 当期純利益 / 価値関連性 / 持続性 / 予測可能性 / 利益調整 / 投資リスクの評価 / コンバージェンス
Research Abstract

This study investigates whether net income is superior to comprehensive income as a measure of corporate performance. Based on 5 measurements, such as value relevance, persistency, predictability, risk assessment, and earnings management, I compare comprehensive income and net income. As a result, I generally find that net income is superior to comprehensive income in the light of explanatory power of stock return variation, risk valuation, earnings management, earnings persistency and predictability of future performance.

  • Research Products

    (8 results)

All 2009 2008 2007

All Journal Article (4 results) (of which Peer Reviewed: 1 results) Presentation (3 results) Book (1 results)

  • [Journal Article] 利益調整行動からみた包括利益と純利益の情報内容比較2009

    • Author(s)
      若林公美
    • Journal Title

      国際会計研究学会年報2008年度

      Pages: 79-91

  • [Journal Article] 利益発表と投資家の株式売買行動に関する実証研究2008

    • Author(s)
      音川和久・若林公美
    • Journal Title

      経営財務研究 12巻

      Pages: 2-16

    • Peer Reviewed
  • [Journal Article] 包括利益と投資リスクの評価2008

    • Author(s)
      若林公美
    • Journal Title

      企業会計 60巻5号

      Pages: 123-129

  • [Journal Article] 業績指標の諸特性2007

    • Author(s)
      若林公美
    • Journal Title

      甲南大学経営研究 48巻1・2号

      Pages: 103-123

  • [Presentation] Risk Relevance of Comprehensive Income in Japan2008

    • Author(s)
      Wakabayashi, Hiromi, Kazuhisa. Otogawa
    • Organizer
      European Accounting Association Annual Congress
    • Place of Presentation
      Rotterdam
    • Year and Date
      20080431
  • [Presentation] 利益調整行動からみた包括利益と当期純利益の情報内容比較2008

    • Author(s)
      若林公美
    • Organizer
      国際会計研究学会第25回研究大会(自由論題報告)
    • Place of Presentation
      福岡大学
    • Year and Date
      2008-08-31
  • [Presentation] Risk Relevance of Comprehensive Income in Japan2008

    • Author(s)
      Wakabayashi, Hiromi, Kazuhisa. Otogawa
    • Organizer
      American Accounting Association 2008 Annual Meeting
    • Place of Presentation
      Anaheim
    • Year and Date
      2008-08-06
  • [Book] 包括利益の実証研究2009

    • Author(s)
      若林公美
    • Total Pages
      216
    • Publisher
      中央経済社

URL: 

Published: 2011-06-18   Modified: 2016-04-21  

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