2011 Fiscal Year Final Research Report

Value Relevance of Consolidated Accounting Information

Research Project

Project/Area Number	21530487
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Kwansei Gakuin University
Principal Investigator	YAMAJI Noriaki 関西学院大学, 経営戦略研究科, 教授 (50230438)
Project Period (FY)	2009 – 2011
Keywords	連結会計情報 / 価値関連性 / のれん / のれん償却額 / 少数株主持分 / 少数株主利益
Research Abstract	The research shows that goodwill has a positive significant relationship with stock prices. And earnings before amortization are more relevant than earnings after amortization. Moreover, this research indicates that minority interests are considered as components other than shareholder's equity. These results are consistent with the Japanese Accounting Standards.

(3 results)