2013 Fiscal Year Final Research Report
The empirical evaluation of financial reporting quality in the context of accelerating convergence between Japanese GAAP and International Financial Reporting Standards (IFRS)
| Project/Area Number |
23330146
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Kobe University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
ISHIKAWA Hiroyuki 大阪市立大学, 大学院・経営学研究科, 教授 (60326246)
KITAGAWA Norio 神戸大学, 大学院・経営学研究科, 准教授 (80509844)
SAKURAI Hisakatsu 神戸大学, 大学院・経営学研究科, 教授 (10127368)
TAKADA Tomomi 神戸大学, 大学院・経営学研究科, 准教授 (00452483)
TSUTIDA Toshiya 兵庫県立大学, 大学院・会計研究科, 教授 (30263453)
MURAMIYA Katsuhiko 大阪大学, 大学院・経済学研究科, 講師 (50452488)
YOSANO Tadanori 神戸大学, 大学院・経営学研究科, 准教授 (80346410)
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| Project Period (FY) |
2011-04-01 – 2014-03-31
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| Keywords | 国際財務報告基準 / 財務報告の質 / 将来業績の予測 / 会計アノマリー |
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| Research Abstract |
The convergence between Japanese GAAP and International Financial Reporting Standards (IFRS) has progressed rapidly in recent years. On the other hand, changing earnings attributes make investors difficult to predict future earnings, which is the necessary process for evaluating firm value. We empirically examine how various accounting information such as inventory level, capital investments, cash flow information, financing activities, extraordinary losses, book-tax differences, going concern opinion, order backlog, and dividend policy help investors to predict future performance. We then obtain many valuable results, which improve investors' decision-making, and contribute to the sound development of Japanese security markets.
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