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Analytical and Empirical Studies on the Costs and Benefits of Aggregated Accounting Information

Research Project

Project/Area Number 15K03769
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionOsaka University

Principal Investigator

Shiiba Atsushi  大阪大学, 経済学研究科, 教授 (60330164)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
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)
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
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.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (16 results)

All 2018 2017 2016 2015

All Journal Article (4 results) (of which Acknowledgement Compliant: 2 results) Presentation (12 results) (of which Int'l Joint Research: 4 results,  Invited: 2 results)

  • [Journal Article] 組替財務諸表に基づくROE予測の有効性2018

    • Author(s)
      小野慎一郎・椎葉淳・村宮克彦
    • Journal Title

      國民經濟雑誌

      Volume: 第218巻第1号

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 会計情報に基づく現在価値関係2017

    • Author(s)
      椎葉淳
    • Journal Title

      年報 経営ディスクロージャー研究

      Volume: 16 Pages: 133-149

    • NAID

      40021293498

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 需要の不確実性とコスト構造-日本企業データを用いた分析-2016

    • Author(s)
      高橋邦丸・椎葉淳・佐々木郁子
    • Journal Title

      青山経営論集

      Volume: 51(3) Pages: 151-167

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] コスト構造と企業リスク:近年の理論・実証研究からの示唆2016

    • Author(s)
      椎葉 淳
    • Journal Title

      管理会計学

      Volume: 24 Pages: 19-32

    • NAID

      110010050959

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] A Theory of Tax Avoidance and Geographic Segment Disclosure2017

    • Author(s)
      村上裕太郎・椎葉淳
    • Organizer
      European Accounting Association, 40th Annual Congress
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 21世紀企業に対するディスクロージャー規制のコスト2017

    • Author(s)
      椎葉淳
    • Organizer
      ディスクロージャー研究学会・統一論題報告
    • Related Report
      2017 Annual Research Report
    • Invited
  • [Presentation] A Theory of Tax Avoidance and Geographic Segment Disclosure2017

    • Author(s)
      村上裕太郎・椎葉淳
    • Organizer
      American Accounting Association, Annual Meeting
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Customer Concentration, Corporate Equity Ownership, and Firm Performance2017

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      日本管理会計学会・2017年度全国大会
    • Related Report
      2017 Annual Research Report
  • [Presentation] A Theory of Tax Avoidance and Geographic Segment Disclosure2017

    • Author(s)
      村上裕太郎・椎葉淳
    • Organizer
      日本会計研究学会・第76回全国大会
    • Related Report
      2017 Annual Research Report
  • [Presentation] 投資ベースの資産価格モデルと会計発生高の将来リターン予測能力2017

    • Author(s)
      村宮克彦・小野慎一郎・椎葉淳
    • Organizer
      日本会計研究学会・第76回全国大会
    • Related Report
      2017 Annual Research Report
  • [Presentation] A Theory of Tax Avoidance and Geographic Segment Disclosure2017

    • Author(s)
      村上裕太郎・椎葉淳
    • Organizer
      日本ディスクロージャー研究学会・第2回JARDISワークショップ
    • Place of Presentation
      北九州市立大学
    • Related Report
      2016 Research-status Report
  • [Presentation] What Moves Firm Values ?2016

    • Author(s)
      村宮克彦・椎葉淳
    • Organizer
      日本ディスクロージャー研究学会第1回JARDISワークショップ
    • Place of Presentation
      県立広島大学
    • Year and Date
      2016-03-21
    • Related Report
      2015 Research-status Report
  • [Presentation] What Moves Firm Values ?2016

    • Author(s)
      村宮克彦・椎葉淳
    • Organizer
      現代会計フォーラム第57回
    • Place of Presentation
      東京大学大学院経済学研究科
    • Year and Date
      2016-02-20
    • Related Report
      2015 Research-status Report
  • [Presentation] Voluntary Disclosure and Value Relevance of Segment Information2016

    • Author(s)
      村上裕太郎・椎葉淳
    • Organizer
      American Accounting Association, Annual Meeting
    • Place of Presentation
      New York Hilton Midtown, New York, U.S.A.
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] The Supplier-Customer Relationship and Cost Structure in Japan2016

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      25th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Ritz-Carlton, Kapalua, Maui, Hawaii
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] コスト構造と企業リスク:近年の理論・実証研究からの示唆2015

    • Author(s)
      椎葉 淳
    • Organizer
      2015年度管理会計学会全国大会
    • Place of Presentation
      近畿大学東大阪キャンパス
    • Year and Date
      2015-08-29
    • Related Report
      2015 Research-status Report
    • Invited

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Published: 2015-04-16   Modified: 2019-03-29  

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