The degree of book-tax conformity and value relevance of accounting earnings

账面税合规程度和会计盈余的价值相关性

• 批准号: 23730441
• 负责人: MURAKAMI Yutaro
• 金额: $ 2.58万
• 依托单位: Keio University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2013
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23730441/
• 关键词: 税務会計; 価値関連性; 比較制度分析; 会計システム選択; 税負担削減行動

This research investigate how a degree of book-tax conformity (BTC) affect a value relevance of accounting earnings. The pros and cons of requiring BTC have been discussed more than a decade ago. However, there have been little previous studies in this area. The results of this research are as follows. If the degree of BTC is high, the value relevance of accounting earnings is increasing in the tax audit probability. On the contrary, if the degree of BTC is low, the value relevance is decreasing in the tax audit probability. Further, if the uncertainty of cash flow is high and/or the uncertainty of manager's type is low, BTC enhances the value relevance.

本研究调查了账面税合规性 (BTC) 的程度如何影响会计收益的价值相关性。十多年前就已经讨论过需要比特币的利弊。然而，此前这方面的研究还很少。本研究的结果如下。如果BTC的程度高，则会计盈余的价值相关性在税务审计概率中增加。相反，如果BTC的程度较低，则税务审计概率中的价值相关性会降低。此外，如果现金流的不确定性较高和/或管理者类型的不确定性较低，则 BTC 会增强价值相关性。

项目成果

Voluntary Disclosure and Value Relevance of Segment Information

分部信息的自愿披露及价值相关性

• 发表时间: 2013
• 作者: 村上裕太郎・椎葉淳

The Interaction between Aggressive Accounting System Choices and Hidden Actions

激进的会计制度选择与隐藏行为之间的相互作用

• 作者: 村上裕太郎・太田康広・奥田真也

Conformity or Decoupling : A comparative Analysis on Different Tax Regimes

整合还是脱钩：不同税制的比较分析

• 发表时间: 2011
• 作者: 村上裕太郎;太田康広
• 通讯作者: 太田康広

Conformity or Decoupling: A Comparative Analysis on Different Tax Regimes

整合还是脱钩：不同税制的比较分析

• 发表时间: 2011
• 作者: 村上裕太郎・太田康広

Conformity or Decoupling: A Comparative Analysis on Different Tax Regimes

整合还是脱钩：不同税制的比较分析

• 发表时间: 2011
• 作者: 村上裕太郎・太田康広