| Project/Area Number |
15K17177
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | The University of Aizu Junior College Division |
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Principal Investigator |
Ohashi Yoshitaka 会津大学短期大学部, 産業情報学科, 准教授 (50442017)
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 財務会計 / 保守主義 / コーポレート・ガバナンス / 株式所有構造 |
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| Outline of Final Research Achievements |
The purpose of this study is to investigate the influences of corporate governance and ownership structure on conditional accounting conservatism. I analyzed Companies with Board of Company Auditors, Companies with Audit and Supervisory Committee, and Companies with Nomination Committee, etc. Results of analyses show characteristics of organization supervising company management relate the degree of conditional conservatism. In addition, I examined the Japanese listed companies which have a controlling shareholder. Results of analyses show that the companies with unlisted parent company and major shareholder recognize loss timelier than the companies without a controlling shareholder. These results imply that conservative accounting is used as a governance tool.
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| Academic Significance and Societal Importance of the Research Achievements |
保守的な会計は，資本コストの低減や将来業績の向上を通じて，企業価値の向上に寄与することが理論的・実証的に提示されている。一方で，これまでに企業ガバナンスや株式所有構造が経営者の機会主義的な利益マネジメントを抑制していることが提示されており，本研究では，これらが保守的会計慣行にも影響を与えていると予想し，その関連性を検証した。検証の結果，企業経営を監査・監督する会社機関の特徴および支配株主の存在が，より保守的な会計に結びついていることが示唆された。このことは，保守的会計慣行がなぜ行われるのかという理論的基盤の構築に貢献していると考えられ，ここに学術的・社会的意義があると考えられる。
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