Analytical and Empirical Studies on the Costs and Benefits of Aggregated Accounting Information
| Project/Area Number |
15K03769
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
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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 |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 集約 / 非集約 / セグメント情報 / 情報開示 / 租税回避 / 現在価値関係 / 事業と金融 / コスト構造 / 利益移転 / 需要の不確実性 / 分散分解 / 企業リスク |
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| Outline of Final Research Achievements |
The purpose of this research project is to investigate the costs and benefits of aggregated accounting information. The central results of this project are as follows. First, I identify the conditions under which the manager rationally withholds segment information and achieves higher social welfare. In a setting where the manager is concerned about the current stock price, disclosing more disaggregated information to the stock market does not necessarily lead to more efficient monitoring. This result implies that the aggregation of accounting information is desirable depending on circumstances. Second, I propose the new method to investigate the relative information content of the components of profit, for example, operating income and financial income. In addition, I provide basic findings using accounting and return data in Japan.
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Report
(4 results)
Research Products
(16 results)
