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1 The Influence of Investing Securities and Retirement Allowance on Stock Market Valuation Yasuo HOSHINO, Institute of Policy and Planning Sciences, University of Tsukuba Kenji HAYASHI, Graduate School of Management Science and Public Policy Studies University of Tsukuba Abstract This study documents two evidences by regression of stock market valuation on the two measures, equity book value and unrealized net assets or liabilities. Market valuation of gains and losses on investment securities as unrealized assets reflects market value of equity with statistical significance by using 50 stock-listed firms for the period 1998 to Secondly, market valuation of debt on retirement allowance as unrealized liabilities influences negatively on stock market valuation by using 162 firms with unconsolidated financial data and 112 firms with consolidated data in Those evidences indicate that difference of securities between market value and book value, and debt on retirement allowance are included in the corporate valuation. 123
2
3 1 Ahmed and Takeda Barth b
4 Barth-Beaver- Landsman 1998 MVE MVE =b +b BVE +b UNA BVE UNA MVE=b +b BVE _ MVE=b +b BVE+b UNA ` b UNA S MVE /S=b +b BVE /S+b URGL /S UGL/S S (b) MVE=b +b BVE+b UNA a UNA EM EM MVE /MVE =b +b BVE /MVE +b URGL /MVE +b EM SGL /MVE π EMEBSGL<0, SGL> EM 0 SGL OLS 126
5 2.3 t P BVE/S URGL/S R =0.619 N= t P BVE/S URGL/S R =0.702 N=150 π t P BVE/MVE URGL/MVE EM SGL/MVE R =0.071 N=100 π - t P BVE/MVE URGL/MVE EM SGL/MVE R =0.035 N=
6 t=5.091 A t = π t = t = π t = t = Barth FAS87 VBO 128
7 ABOPBO 4 Barth VBO PBOABO FAS87SEC Barth-Beaver-Landsman 1998 MVE =b +b BVEit+b UNA UNA MVE /S=b +b BVE /S+b UPBO /S+AY UPBO AY OLS 129
8 % t = t = t P BVE/S UPBO/S AY R =0.599 N=162 t P BVE/S UPBO/S AY R =0.622 N=
9 (1999) ,20813, π EBSGL SGLEBSGL/MVE SGL/MVE
10 ª VBO ABO ABO PBO º Ahmed, Anwer S. and Carolyn Takeda (1995) Stock Market Valuation of Gains and Losses on Commercial Banks Investment Securities: An Empirical Analysis, Journal of Accounting and Economics, Vol.20, pp Barth, M.E. (1991) Relative measurement errors among alternative pension asset and liability measures, The Accounting Review, Vol.66, No.3, pp Barth, Marry E. (1994) Fair Value Accounting: Evidenced from Investment Securities and the Market Value of Banks, The Accounting Review, Vol.69, No1, pp Barth, M.E., W. Beaver, and W. Landsman (1998) Relative valuation roles of equity book value and net income as a function of financial health, Journal of Accounting and Economics, Vol.25, pp a b CSK JAFCO 50 OKK OMC 132
11 162 NEC TDK NOK CSK 112 J TOTO NKK SMC CKD 133
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