2011 Fiscal Year Final Research Report
Abolition of Taxable Income Announcement System and Its Effects
| Project/Area Number |
20530423
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aichi University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
GOTO Akinori 大阪学院大学, 企業情報学部, 准教授 (70331684)
HIRAI Hirohisai 高崎経済大学, 経済学部, 准教授 (40399019)
ONUMA Hiroshi 東京理科大学, 経営学部, 准教授 (00292079)
SUZUKI Katsushi 神戸大学, 経営学研究科, 准教授 (00408692)
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| Project Period (FY) |
2008 – 2011
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| Keywords | 申告所得公示制度 / 税負担削減行動 / 実効税率 / 会計利益と課税所得の差異(BTD) / 利益調整行動 |
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| Research Abstract |
We investigated the usefulness of the financial information provided by Taxable Income Announcement System(TIAS) and effects of the abolition of the system. We found that TIAS provided useful information for detecting earnings management and useful information to capital market participants. In addition, we found that corporate tax avoidance by Japanese firms increased after the abolition of TIAS. We also found that firms with greater managerial ownership exhibited less tax avoidance and that this effect strengthened following abolition.
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