2011 Fiscal Year Final Research Report
Analysis of Relevance of Earnings and Earnings Quality
| Project/Area Number |
21730377
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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 | Gakushuin University |
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Principal Investigator |
KATSUO Yuko 学習院大学, 経済学部, 教授 (70327310)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 財務会計 / 利益測定 / 基礎概念 / のれん / 自己創設のれん |
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| Research Abstract |
This paper examined theoretically in which element of accounting earnings the decision usefulness of accounting earnings originates. Paying attention to the internally generated goodwill which is a feature of accounting earnings when it compares with the economical income, the appropriation of the internally generated goodwill contained in accounting earnings was measured using the income measurement model, and examined from a viewpoint of the earnings quality. Moreover, it showed the consistency between the accounting conceptual framework and the allocation problem of the internally generated goodwill from a historical viewpoint.
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Research Products
(10 results)
