2015 Fiscal Year Final Research Report
The influence of book-tax conformity on earnings quality: an international comparison
| Project/Area Number |
25380589
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tohoku University |
|---|
Principal Investigator |
Kometani Kenji 東北大学, 経済学研究科(研究院), 准教授 (90432731)
|
|---|
| Project Period (FY) |
2013-04-01 – 2016-03-31
|
| Keywords | 会計利益と課税所得の一致性 |
|---|
| Outline of Final Research Achievements |
The purpose of this study is to examine the influence of book-tax conformity on earnings quality. Book-tax conformity is estimated by each country-year, following Atwood et al. (2010). I use some different measures of earnings quality: earnings smoothness, estimation error in current accruals, and absolute value of discretionary accruals. The results show that higher levels of book-tax conformity are associated with more earnings smoothness, less estimation error in current accruals, and less absolute value of discretionary accruals.
|
| Free Research Field |
財務会計
|
