その他包括利益項目の會計情報有用性 = Accounting Information Usefulness of Other Comprehensive Income Items

다국어 초록 (Multilingual Abstract)

In June 1997, FASB released SFAS 130, Reporting of Comprehensive Income that other comprehensive income is part of total comprehensive income but generally excluded from net income. Accordingly, the objective of this study is to analyze information effects of other comprehensive income items. This study assumes that though stock prise doesn't change, if trading volumes change significantly, there is certain information effect of other comprehensive income items.
In consistent with assumption of this study earlier, the results show that there are significant changes of sums and differences of other comprehensive income items. The results also analyzed effects of trading volumes in the net differences of other comprehensive income by years show that there are significant great changes of trading volumes in gain and lose on valuation of investment in equity securities, overseas operations translation credit and debit, and foreign exchange translation credit and debit, whereas, there is few significant change in assets revaluation reserve.
With the exception of assets revaluation reserve of other comprehensive income items, I find evidence that other comprehensive income items have information effects. Therefore this study greatly contributes to the institutionalization of other comprehensive income items by examining their usefulness as performance index.

다국어 초록 (Multilingual Abstract)

本硏究の目的は包括利益を構成するその他包括利益項目の情報效果を分析することである。本硏究は、先行硏究が主に採用してきた株價關連モデルの代わりに、株取引量情報效果モデルを用いる。そして株價の變動がなくても株取引量の有意な變動があった場合、その他包括利益項目の會計情報效果があると假定する。
分析結果、その他包括利益項目の合計と前年度對比純差額の合計は株取引量に有意な變動を與えている。また、その他包括利益項目の年度別純差額および前年度對比差額が株取引量に與える效果を檢證した結果、投資有價證券評價損益、海外事業換算調整勘定、外貨換算調整勘定の場合、株取引量に有意かつ大きな變動を與えている。しかし、再評價積立金の場合、統計的に有意な變動はあったが、その變動の規模は非常に小さかった。本硏究はその他包括利益の情報效果を檢證したが、それは業績評價指標としてその他包括利益項目の有用性を裏付けたことになり、その他包括利益項目の制度化のための根據を提供できた點においてその意義があると言える。

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