An empirical study on capital market administration and accounting policy based on long-term financial data
| Project/Area Number |
15K13060
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
USUI Akira 早稲田大学, 商学学術院(ファイナンス研究科・センター), 教授 (90193870)
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| Project Period (FY) |
2015-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| 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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| Keywords | 会計学 |
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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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Report
(3 results)
Research Products
(6 results)
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[Presentation] 会計制度の経済分析2017
Author(s)
薄井彰
Organizer
日本ディスクロージャー研究学会
Place of Presentation
北九州市立大学（福岡県北九州市）
Year and Date
2017-03-19
Related Report
Invited
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