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純利益と包括利益 : 利益属性と有用性の再検討
http://hdl.handle.net/2261/18401
http://hdl.handle.net/2261/18401be38e391-07f1-4c84-ac37-c00cc4dec2f3
Item type | テクニカルレポート / Technical Report(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-05-31 | |||||
タイトル | ||||||
タイトル | 純利益と包括利益 : 利益属性と有用性の再検討 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | net income | |||||
主題Scheme | Other | |||||
キーワード | ||||||
主題 | comprehensive income | |||||
主題Scheme | Other | |||||
キーワード | ||||||
主題 | earnings attributes | |||||
主題Scheme | Other | |||||
キーワード | ||||||
主題 | value relevance | |||||
主題Scheme | Other | |||||
キーワード | ||||||
主題 | price informativeness | |||||
主題Scheme | Other | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_18gh | |||||
タイプ | technical report | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
その他のタイトル | ||||||
その他のタイトル | Net Income vs. Comprehensive Income A Reexamination of Attributes, Relevance, and Price Informativeness | |||||
著者 |
大日方, 隆
× 大日方, 隆 |
|||||
著者別名 | ||||||
識別子 | 96615 | |||||
識別子Scheme | WEKO | |||||
姓名 | Obinata, Takashi | |||||
著者所属 | ||||||
著者所属 | 東京大学大学院経済学研究科 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to compare the usefulness between net income and comprehensive income. The results by SUR (seemingly unrelated regression) show the following evidence. Although net income is more persistent than comprehensive income in one year, the persistence of comprehensive income is higher than net income in another year. We cannot support the claim that one is always more persistent than another. Consistent with prior expectation, comprehensive income is more timely than net income. However, we cannot meaningfully test the effect of conservatism on both income. The value relevance and price informativeness of net income is not significantly different from those of comprehensive income. We cannot find the strong evidence, which support the insistence that one is superior to another. These empirical results will make a important contribution to the setting of accounting standard for performance reporting. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 本文フィルはリンク先を参照のこと | |||||
書誌情報 |
Discussion paper series. CIRJE-J 巻 CIRJE-J-201, 発行日 2008-08 |
|||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11451834 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
日本十進分類法 | ||||||
主題 | 330 | |||||
主題Scheme | NDC | |||||
出版者 | ||||||
出版者 | 日本経済国際共同センター | |||||
出版者別名 | ||||||
Center for International Research on the Japanese Economy | ||||||
関係URI | ||||||
識別子タイプ | URI | |||||
関連識別子 | http://www.cirje.e.u-tokyo.ac.jp/research/dp/2008/2008cj201ab.html |