| 研究課題/領域番号 |
17K13827
|
|---|
| 研究機関 | 学習院大学 |
|---|
研究代表者 |
GARCIA Clemence 学習院大学, 国際社会科学部, 准教授 (60440179)
|
|---|
| 研究期間 (年度) |
2017-04-01 – 2021-03-31
|
| キーワード | Goodwill / IFRS |
|---|
| 研究実績の概要 |
This research investigates the economic effects of goodwill non amortization,in particular regarding equity and the M&A activity of companies.
In 2017 and 2018, I mainly investigated the theoretical origin of goodwill permanent retention in the US and in France. In both countries, capitalization and permanent retention of goodwill appeared as a means of matching the current value of the business with its equity amount. In other words,goodwill was recorded as the value of the business itself, therefore not to be amortized under the going concern principle.
Two papers were presented at international conferences on these topics. They are currently under a peer review process for publication. Another part regarding accounting for goodwill and M&As by Japanese companies is currently in process.
|
| 現在までの達成度 (区分) |
現在までの達成度 (区分)
2: おおむね順調に進展している
理由
Two aspects are currently investigated: on the one hand, the history of goodwill non amortization, and on the other hand, the relationship between goodwill accounting and M&A activity.
For the latter issue,times series of at a few years are needed in order to assess the economic result of IFRS adoption.Because the number of companies using IFRS in Japan increased dramatically in 2016-2017, a good sample is likely to be available in 2020.Sample Matching, testing and publication of results is expected to be achieved in 2021.
For the theoretical and historical parts, all sources are already available. A large number of documents have collected and several articles have been presented recently. I expect to continue with a theoretical paper based on American evidence in the prewar period.
|
| 今後の研究の推進方策 |
As stated above, the empirical part regarding Japanese companies is the main work that remains is this research. Because of the research question of "economic conséquences", this part requires a few years after IFRS adoption in order to assess changes of corporate policy.Normally, results should be achieved in 2020 and published in 2021.
As far as goodwill non amortization is concerned, most of the documentary investigation has been achieved. This could be complemented with other types of data, for example old financial statements of US companies. However, at the moment, the theoretical papers about goodwill history do not seem to require extra evidence on accounting practices. This new topic could be investigated as a separate paper at the end of the grant period.
|
| 次年度使用額が生じた理由 |
I have received some grants from other sources than JSPS, therefore I have used those funds in order to cover some of the costs for 2018.Grants were received for the fiscal years 2017 and 2018, this is why I used them first.
As far as 2019 is concerned, the JSPS is the only source of funding for this project. I will use the remaining amount in order to complete the expected research activities and to present achievements at international conférences.
|
