An analytical and experimental research in an accounting quality
| Project/Area Number |
15H03403
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
三輪 一統 神戸大学, 経済経営研究所, 講師 (00748296)
上枝 正幸 青山学院大学, 経営学部, 准教授 (20367684)
村上 裕太郎 慶應義塾大学, 経営管理研究科(日吉), 准教授 (30434591)
椎葉 淳 大阪大学, 経済学研究科, 教授 (60330164)
太田 康広 慶應義塾大学, 経営管理研究科(日吉), 教授 (70420825)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥14,170,000 (Direct Cost: ¥10,900,000、Indirect Cost: ¥3,270,000)
Fiscal Year 2017: ¥5,720,000 (Direct Cost: ¥4,400,000、Indirect Cost: ¥1,320,000)
Fiscal Year 2016: ¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2015: ¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
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| Keywords | 会計 / 保守主義 / 契約支援機能 / ゲーム理論 / 経済実験 / 会計学 / 契約理論 / 実験 / モデル |
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| Outline of Final Research Achievements |
The purpose of this research is to examine an accounting quality in the contract implementation role of financial accounting by an approach that combines theory (analytical research) and experiment. Specifically, we deal with issues such as conservatism, earnings quality, and corporate governance. Although there are many archival researches mainly based on the securities market, this research combines analytical research and experimental research, and provides a new view of an accounting quality, and we make an important contribution to the research and practice in this area.
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Report
(4 results)
Research Products
(40 results)
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[Presentation] 実験会計研究の最先端2016
Author(s)
田口聡志
Organizer
第1回JARDISワークショップ
Place of Presentation
県立広島大学サテライトオフィス
Year and Date
2016-03-21
Related Report
Invited
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