| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2016: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2015: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Outline of Final Research Achievements |
Using a quantitative and historical approach, this study explains the succession of the accounting institutions before and after World War II and the functions of accounting policy in capital market administration. From the viewpoint of information related to corporate value, the accounting institutions in Japan promoted the efficiency of the capital market infrastructure for 60 years from the 1950s to the 2010s. Accounting figures not only describe facts but also play an important role in the adjustment of interests among stakeholders through conservative accounting measurements.
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