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2010 Fiscal Year Final Research Report

Theoretical and Empirical Reseach on the Recalculation of Earnings based on Cash Flow Approach

Research Project

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Project/Area Number 20530406
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

SATOH Michimasa  名古屋大学, 経済学研究科, 教授 (60114948)

Co-Investigator(Kenkyū-buntansha) NAKAGAWA Toyotaka  岡山大学, 経済学部, 准教授 (70403467)
Project Period (FY) 2008 – 2010
Keywords財務会計 / 資金観 / キャッシュフロー / 再計算利益 / エンティティー理論
Research Abstract

One definition of the funds flow accounting is a field of research, or the results of it, that explores the theoretical framework which can accommodate the statement of cash flows as a primary statement. The importance of the funds flow accounting has been recognized as the process of IASB's Conceptual Framework Projects are going on. However, several very important and significant issues had to be solved before the funds flow accounting becomes complete and being established. First, the general formula of the income determination method peculiar to the funds flow accounting[X] should be established. Second, the Three-dimensional double entry accounting system[Y], which lays the foundation for funds flow accounting should be developed.[X] was found out in 1982 in Japan and presented in the U. S. in 1983.[Y] was completed in 1994 in Japan and was introduced to the U. S. in 1998 and published in English(Satoh, 2000). Miller and Bahnson(2002) is a valuable literature providing the evidence that[X] and[Y] were solved in Japan. Based on these theoretical foundations, empirical explorations were made on the valve relevance of the recalculated earnings ;(1) reported net income minus discretionary income(cash flow approach),(2) reported net income minus equity interest(entity view), and(3) reported net income minus discretionary income and equity interest.

  • Research Products

    (28 results)

All 2012 2011 2010 2009 2008

All Journal Article (18 results) (of which Peer Reviewed: 4 results) Presentation (9 results) Book (1 results)

  • [Journal Article] 三元複式簿記の国際展開-ミラー論文の貢献-2012

    • Author(s)
      佐藤倫正
    • Journal Title

      産業経理

      Volume: 第72巻第1号 Pages: 35-46

  • [Journal Article] 資金会計の国際的展開2012

    • Author(s)
      佐藤倫正
    • Journal Title

      経済科学

      Volume: 第59巻第4号 Pages: 1-18

  • [Journal Article] 資金勘定組織の現代的意義2011

    • Author(s)
      佐藤倫正
    • Journal Title

      日本簿記学会年報

      Volume: 第26号 Pages: 28-36

    • Peer Reviewed
  • [Journal Article] Alternative Accounting Treatment for Corporate Zakat : Preliminary Analysis2011

    • Author(s)
      Michimasa Satoh, Aprilia Beta Suandi
    • Journal Title

      12^<th> Conference of Asian Academic Accounting Association

      Volume: 263 Pages: 1-22

    • Peer Reviewed
  • [Journal Article] 資金法で読み解く包括利益2010

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 9020・合併号 Pages: 1

  • [Journal Article] IASBの『調整表』の行方2010

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 9005号 Pages: 1

  • [Journal Article] 資金会計の国際的展開2010

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 8990・合併号 Pages: 1

  • [Journal Article] 新展開をする財務諸表体系2010

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 8976号 Pages: 1

  • [Journal Article] 新しい会計モデルの可能性2010

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 9051号 Pages: 1

  • [Journal Article] Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASB/FASB : The International Comparison2009

    • Author(s)
      Michimasa Satoh, Aprilia Beta Suandi
    • Journal Title

      10th Conference of Asian Academic Accounting Association

      Volume: November 17 Pages: 2048-2076

    • Peer Reviewed
  • [Journal Article] Possibility of New Accounting Model for Stakeholder Capitalism in East Asia2009

    • Author(s)
      Michimasa Satoh
    • Journal Title

      Economic and Business Cooperation in North East Asia : Challenges and Opportunities

      Pages: 91-110

  • [Journal Article] 共益資本主義の会計モデル2009

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 8935号 Pages: 1

  • [Journal Article] 株主資本主義の会計モデル2009

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 8919号 Pages: 1

  • [Journal Article] 資金法にもとづく再計算利益の有用性-監査法人交代企業を対象として-2009

    • Author(s)
      佐藤倫正
    • Journal Title

      経済科学

      Volume: 第57巻第3号 Pages: 37-50

  • [Journal Article] 拝啓IASB殿2008

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 8875号・合併号 Pages: 11

  • [Journal Article] Usefulness of the Recalculated Earnings Based on Funds Flow Approach-Evidence from Auditor Changes in Japan-2008

    • Author(s)
      Michimasa Satoh, Toyotaka Nakagawa, Yuki Yamanishi
    • Journal Title

      9th Conference of Asian Academic Accounting Association

    • Peer Reviewed
  • [Journal Article] 財務情報の信頼性と利質分析-資金法による利益の再計算-2008

    • Author(s)
      佐藤倫正, 中川豊隆, 友杉・田中・佐藤
    • Journal Title

      財務情報の信頼性-会計と監査の挑戦-

      Volume: 第V部第1章 Pages: 215-223

  • [Journal Article] 監査法人変更企業の決算2008

    • Author(s)
      佐藤倫正
    • Journal Title

      税務経理

      Volume: 8860号 Pages: 1

  • [Presentation] 共益資本主義の会計モデルと企業評価2011

    • Author(s)
      佐藤倫正
    • Organizer
      日本経営分析学会第28回大会統一論題報告
    • Place of Presentation
      於明治大学
    • Year and Date
      2011-06-19
  • [Presentation] The Funds Flow Approach of Income Reporting(FAIR) In New Financial Reporting2011

    • Author(s)
      Michimasa Satoh
    • Organizer
      Research Consortium on Accounting in Asian Region in Collaboration with Business Analysis Association of Japan and Faculty of Business and Accountancy
    • Place of Presentation
      Kuala Lumpur, Malaysia
    • Year and Date
      2011-03-11
  • [Presentation] 資金勘定組織の現代的意義2010

    • Author(s)
      佐藤倫正
    • Organizer
      第26回簿記学会全国大会統一論題報告
    • Place of Presentation
      京都産業大学
    • Year and Date
      2010-08-28
  • [Presentation] Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASB/FASB : The International Comparison2009

    • Author(s)
      Michimasa Satoh, Aprilia Beta Suandi
    • Organizer
      10th Conference of Asian Academic Accounting Association
    • Place of Presentation
      Istanbul
    • Year and Date
      2009-11-17
  • [Presentation] 投資家による利益の再計算の資金的解釈2009

    • Author(s)
      佐藤倫正・中川豊隆
    • Organizer
      日本経営分析学会第25回秋季大会
    • Place of Presentation
      愛知学院大学
    • Year and Date
      2009-10-31
  • [Presentation] Possibility of New Accounting Model for Stakeholder Capitalism in East Asia2009

    • Author(s)
      Michimasa Satoh
    • Organizer
      MERI International Conference 2009 in Celebration of the 30th Anniversary
    • Place of Presentation
      Chungnam National University, Daejeon Korea
    • Year and Date
      2009-10-08
  • [Presentation] 国際会計の潮流と経営分析2009

    • Author(s)
      佐藤倫正
    • Organizer
      日本経営分析学会第26回大会
    • Place of Presentation
      東洋大学
    • Year and Date
      2009-06-06
  • [Presentation] Usefulness of the Recalculated Earnings Based on Funds Flow Approach-Evidence from Auditor Changes in Japan-2008

    • Author(s)
      Michimasa Satoh, Toyotaka Nakagawa, Yuki Yamanishi
    • Organizer
      9^<th> Asian Academic Accounting Association
    • Place of Presentation
      Dubai
    • Year and Date
      2008-11-30
  • [Presentation] 監査法人の交代と企業評価2008

    • Author(s)
      佐藤倫正・木村敏夫・中川豊隆
    • Organizer
      日本経営分析学会第25回年次大会
    • Place of Presentation
      関西大学
    • Year and Date
      2008-05-10
  • [Book] 財務情報の信頼性-会計と監査の挑戦-2008

    • Author(s)
      友杉芳正・田中弘・佐藤倫正
    • Total Pages
      264
    • Publisher
      税務経理協会

URL: 

Published: 2013-07-31  

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