How can Empirical Research Contribute to Accounting Standards Setting?

实证研究如何为会计准则制定做出贡献？

基本信息

批准号：
18530346
负责人：
TOKUGA Yoshihiro
金额：
$ 2.46万
依托单位：
Kyoto University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2006
资助国家：
日本
起止时间：
2006 至 2007
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18530346/
关键词：
empirical research normative research accounting standards economic consequence fair value R&D investment net income IASB

项目摘要

Through my research during the years 2006 and 2007, I have been able to provisionally conclude the following: Intrinsically, empirical research does not foresee future prospects but only explains past facts. However, it is necessary for accounting standards setters to recognize the current situation and to forecast future developments based on past facts that are based on empirical data. This is because norms are usually constructed after people acknowledge something to be a reality, but this created reality is sometimes wrong because it is dependent on individual value judgments. Although empirical research and normative research are generally assumed each other, their relationship where accounting standards are concerned is not so simple. There have been cases in which accounting standards have been set that completely ignored the results of large amounts of empirical research. There have also been cases in which accounting standards have been set based on a few primitive empirical research reports. A typical case of the former was when the IASB prohibited the disclosure of net income, despite the fact that most empirical research results indicated a value relevance of net income for investor decision making. A typical case of the latter was the accounting standards for R&D investment in the US, which required companies to expense all R&D investment, a standard based on very little empirical evidence. Empirical and normative research are not assumed to be each other in actuality: One of them is weighed more heavily or is chosen for use as the rationale for a standard depending on special interests or in some cases the chairperson's personal belief. Moreover, interested persons or agents who advocate an opinion towards accounting standards setting often present biased results of empirical study that are advantageous to them: The results of empirical research studies are often different due to differences in sampling and analytical methods.

通过我2006年和2007年的研究，我暂时得出以下结论：从本质上讲，实证研究并不能预见未来的前景，而只能解释过去的事实。然而，会计准则制定者有必要认识当前形势，并根据基于经验数据的过去事实来预测未来发展。这是因为规范通常是在人们承认某事是现实之后构建的，但这种创造的现实有时是错误的，因为它依赖于个人的价值判断。尽管实证研究和规范研究通常是相互假设的，但就会计准则而言，它们的关系却并不那么简单。曾经有过这样的情况：会计准则的制定完全忽视了大量实证研究的结果。也存在根据一些原始的实证研究报告制定会计准则的情况。前者的一个典型案例是国际会计准则委员会禁止披露净利润，尽管大多数实证研究结果表明净利润与投资者决策具有价值相关性。后者的一个典型案例是美国的研发投资会计准则，该准则要求企业将所有研发投资费用化，但这一标准基于的经验证据却很少。实证研究和规范性研究在现实中并不被假设为彼此相同：其中之一的权重更大，或者根据特殊利益或在某些情况下主席的个人信仰而选择将其用作标准的基本原理。此外，主张会计准则制定意见的利害关系人或代理人往往会提出对他们有利的实证研究结果的偏见：由于抽样和分析方法的差异，实证研究的结果往往会有所不同。

项目成果

期刊论文数量（0）

专著数量（0）

科研奖励数量（0）

会议论文数量（0）

专利数量（0）

Performance Reporting : comprehensive income or net income?

业绩报告：综合收益还是净利润？

DOI：
发表时间：
2007
期刊：
Kigyokaikei Vol.59, No.1
影响因子：
0
作者：
Yoshihiro;Tokuga
通讯作者：
Tokuga

Market Reaction to the Disclosure of Unfunded Pension Benefit Obligation Write-off Policies in Japan

市场对日本无资金准备的养老金福利义务注销政策披露的反应

DOI：
发表时间：
2007
期刊：
SEOUL JOURNAL OF BUSINESS Vol.13-2
影响因子：
0
作者：
Kenji;Hayashi;林健治;林健治;Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National University)
通讯作者：
Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National University)

公正価値評価の適用領域の拡張とその経営・経済へのインパクト

公允价值评估应用领域的扩大及其对管理和经济的影响

DOI：
发表时间：
2007
期刊：
影响因子：
0
作者：
Yoshihiro;Tokuga;徳賀芳弘
通讯作者：
徳賀芳弘

業績報告のあり方について-包括利益か純利益か-

关于业绩报告的方法——综合收益还是净利润？

DOI：
发表时间：
2007
期刊：
企業会計第59巻第1号
影响因子：
0
作者：
Kenji;Hayashi;林健治;林健治;Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National University);徳賀芳弘;徳賀芳弘
通讯作者：
徳賀芳弘

Market Reaction to the Disclosure of Unfunded Pension Benefit Obligation Write-Off Policies in Japan.

市场对日本无资金准备的养老金福利义务冲销政策披露的反应。

DOI：
发表时间：
2007
期刊：
SEOUL JOURNAL OF BUSINESS Vol.13-2
影响因子：
0
作者：
Yoshihiro;Tokuga;Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National Univer sity)
通讯作者：
Yoshihiro Tokuga Co-author; J. S. Choi(Pusan National Univer sity)