2010 Fiscal Year Final Research Report
The influence of the tax management of financial reporting
| Project/Area Number |
21730371
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Tohoku University (2010)
Yamaguchi University (2009) |
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Principal Investigator |
KOMETANI Kenji 東北大学, 大学院・経済学研究科, 准教授 (90432731)
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| Project Period (FY) |
2009 – 2010
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| Keywords | 財務会計 / 税金 |
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| Research Abstract |
This study investigated the influence of the tax management on the financial reporting. Two main findings are obtained from this research. First, changes in the annual effective tax rate are persistent for future earnings, and stock prices fail to fully reflect the persistence. Second, although companies might achieve a reduction the annual effective tax rate by getting the tax benefits (e.g. R&D tax credits), I could not observe the explicit evidence that they would change the existing investment plan for the purpose of getting the tax benefits.
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Research Products
(2 results)
