2011 Fiscal Year Final Research Report
Value Relevance of Consolidated Accounting Information
| Project/Area Number |
21530487
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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 | Kwansei Gakuin University |
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Principal Investigator |
YAMAJI Noriaki 関西学院大学, 経営戦略研究科, 教授 (50230438)
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| Project Period (FY) |
2009 – 2011
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| 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 |
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| 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.
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