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Research on Models of the ability of a corporation as a going concern

Research Project

Project/Area Number 16203028
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionTohoku University

Principal Investigator

TAKADA Toshifumi  Tohoku University, Professor, 教授 (40125787)

Co-Investigator(Kenkyū-buntansha) SAKAGAMI Manabu  Osaka City University, Graduate School of Business, Associate Professor, 大学院経営学研究科, 助教授 (50264792)
SHIRATA Yoshiko  Shibaura Institute of Technology, Graduate School of Engineering Management, Professor, 大学院工学マネジメント研究科, 教授 (80289793)
HASHIMOTO Takashi  Aoyamagakuin University, Accounting School, Professor, 大学院会計プロフェッション研究科, 教授 (00189490)
YAEKURA Takashi  Hosei University, Faculty of Business Administration, Professor, 経営学部, 教授 (90308560)
OIKAWA Takuya  Aomori Public College, Faculty of Business and Economics, Associate Professor, 経営経済学部, 助教授 (00341743)
寺野 隆雄  東京工業大学, 大学院総合理工学研究科, 教授 (20227523)
Project Period (FY) 2004 – 2006
Project Status Completed (Fiscal Year 2006)
Budget Amount *help
¥33,800,000 (Direct Cost: ¥26,000,000、Indirect Cost: ¥7,800,000)
Fiscal Year 2006: ¥9,230,000 (Direct Cost: ¥7,100,000、Indirect Cost: ¥2,130,000)
Fiscal Year 2005: ¥9,490,000 (Direct Cost: ¥7,300,000、Indirect Cost: ¥2,190,000)
Fiscal Year 2004: ¥15,080,000 (Direct Cost: ¥11,600,000、Indirect Cost: ¥3,480,000)
KeywordsAudit of the Going Concern / Linear Discriminant Function / Altrnan Model / Probit Model / Proportional Hazard Model / Artificial Intelligence Model / Option Model / アルトマン・モデル / プロビット・モデル / 比例ハザード・モデル / オプション・モデル / ハザード・モデル
Research Abstract

In Japan, auditors have mentioned in their audit report the financially distressed condition if the client's company loses its ability as a going concern. It is said that the default company generally has been in a financially distressed condition before bankrupt and that the auditor is required to investigate such condition and management plan to resolve the financially distressed condition. This type of investigation is generally called Going Concern Audit or Financially Distressed Company Audit. Japanese Audit Standard has adopted an indirect reporting system of Going Concern Audit but the auditors must evaluate the ability of the client company as a going concern. Our research is oriented to the evaluation process of the auditors.
The objectives of our research are following.
1.We reported the state of audit of the ability of the client company as a going concern in Japan.
2.We made an scrutiny check on a linear disriminat model. Altman Model is very famous and we checked some other models
3.We proposed two new models, one is a proportional Hazard Model and the other is Artificial Intelligence Model
We have made presentations at the annual meeting both domestic association and foreign association, Japan Accounting Association, American Accounting Association, and Asia Pacific Conference on International Accounting Issues. We are planning to publish our research in the near future

Report

(4 results)
  • 2006 Annual Research Report   Final Research Report Summary
  • 2005 Annual Research Report
  • 2004 Annual Research Report
  • Research Products

    (48 results)

All 2007 2006 2005 2004

All Journal Article (45 results) Book (3 results)

  • [Journal Article] ゴーイング・コンサーン監査の意義-GC監査情報の情報価値の検証を中心として2007

    • Author(s)
      及川拓也
    • Journal Title

      商学論集(福島大学) 75巻・3号

      Pages: 41-55

    • NAID

      120001004151

    • Related Report
      2006 Annual Research Report
  • [Journal Article] Discretional Accruals of Financially Distressed Companies.2006

    • Author(s)
      高田敏文, 及川拓也
    • Journal Title

      Proceedings of 18th Asian-Pacific Conference on International Accounting Issues

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] ゴーイング・コンサーン監査の意義2006

    • Author(s)
      及川拓也
    • Journal Title

      商学論集(福島大学) 75巻・3号

      Pages: 41-55

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 再生企業の実態-「再生」の落とし穴2006

    • Author(s)
      白田佳子
    • Journal Title

      JICPAジャーナル Vol. 18 No. 5

      Pages: 112-118

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Annual Research Report 2006 Final Research Report Summary
  • [Journal Article] Going Concern Criteria : Empirical Analysis of Qualitative Financial Data by Text Mining.2006

    • Author(s)
      白田佳子, 坂上学
    • Journal Title

      Proceedings of 18th Asian-Pacific Conference on International Accounting Issues

      Pages: 55-55

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Annual Research Report 2006 Final Research Report Summary
  • [Journal Article] An Analysis of the "Going Concern Assumption" : Text Mining From Japanese Financial Report2006

    • Author(s)
      白田佳子, 坂上学
    • Journal Title

      Proceedings of American Accounting Association 2006 Annual Meeting

      Pages: 131-131

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Annual Research Report 2006 Final Research Report Summary
  • [Journal Article] A Consumption-Based Asset Pricing Model with Accounting Numbers : Corporate Earnings and Book Value Are as Real as Consumption.2006

    • Author(s)
      福井義高
    • Journal Title

      Proceedings of American Accounting Association 2006 Annual Meeting

      Pages: 252-252

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Discretional Accruals of Financially Distressed Companies2006

    • Author(s)
      Toshifumi Takada, Takuya Oikawa
    • Journal Title

      Proceedings of 18th Asian-Pacific Conference on International Accounting Issues #18124

      Pages: 1-12

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Significance of Going Concern Audit2006

    • Author(s)
      Takuya Oikawa
    • Journal Title

      Shogaku Ronshyu, Fukushima University Vol.75 No.3

      Pages: 41-55

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] State of Revived Companies-Pitfalls of "Revive."2006

    • Author(s)
      Yoshiko Shirata
    • Journal Title

      JICPA Journal Vol.18 No.5

      Pages: 112-118

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Going Concern Criteria : Empirical Analysis of Qualitative Financial Data by Text Mining2006

    • Author(s)
      Yoshiko Shirata, Manabu Sakagami
    • Journal Title

      Proceedings of 18th Asian-Pacific Conference on International Accounting Issues

      Pages: 55-55

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] An Analysis of the "Going Concern Assumption" : Text Mining From Japanese Financial Report2006

    • Author(s)
      Yoshiko Shirata, Manabu Sakagami
    • Journal Title

      Proceedings of American Accounting Association 2006 Annual Meeting

      Pages: 131-131

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] A Consumption-Based Asset Pricing Model with Accounting Numbers : Corporate Earnings and Boo k Value Are as Real as Consumption2006

    • Author(s)
      Yoshitaka Fukui
    • Journal Title

      Proceedings of American Accounting Association 2006 Annual Meeting

      Pages: 252-252

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Discretional Accruals of Financially Distressed Companies - The Ex-Post Analysis of Default Companies in Japan.2006

    • Author(s)
      高田敏文, 及川拓也
    • Journal Title

      Proceedings of 18th Asian-Pacific Conference on International Accounting Issues

    • Related Report
      2006 Annual Research Report
  • [Journal Article] A Consumption-Based Asset Pricing Model with Accounting Numbers : Corporate Earnings and Book Value Are as Real as Consumption.2006

    • Author(s)
      Yoshitaka Fukui
    • Journal Title

      Proceedings of American Accounting Association 2006 Annual Meeting

      Pages: 252-252

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 会計基準の国際的収斂と日本の戦略2006

    • Author(s)
      橋本尚
    • Journal Title

      JICPAジャーナル 18巻・2号

      Pages: 79-86

    • Related Report
      2005 Annual Research Report
  • [Journal Article] XBRLの構造と複式簿記システムへのインプリケーション2006

    • Author(s)
      坂上学
    • Journal Title

      会計 169巻・3号

      Pages: 42-52

    • NAID

      40007179574

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 企業継続能力にかかる追記情報記載会社の実態-2003年度・2004年度のGC監査を中心として2005

    • Author(s)
      高田敏文, 及川拓也
    • Journal Title

      倒産予測モデルの構築とパフォーマンスの検証(最終報告)

      Pages: 7-17

    • Related Report
      2005 Annual Research Report
  • [Journal Article] States of Going Concern Audit in Japan2005

    • Author(s)
      高田敏文, 及川拓也
    • Journal Title

      Proceedings of 17th Asian-Pacific Conference on International Accounting Issues

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Research on Going Concern Models and their Performance2005

    • Author(s)
      高田敏文
    • Journal Title

      Accounting Forum, Japan Accounting Association

      Pages: 28-29

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 民事再生手続き申請企業の事業継続可能性に関する実証研究2005

    • Author(s)
      白田佳子
    • Journal Title

      日本会計研究学会第64回大会報告要旨集

      Pages: 59-59

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Impact of the Change in Accounting Principles on Financial Analysis : Empirical Studies2005

    • Author(s)
      Cindy Yoshiko Shirata
    • Journal Title

      Proceedings of 17th Asian-Pacific Conference on International Accounting Issues

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 会計制度改革の財務分析への影響2005

    • Author(s)
      白田佳子
    • Journal Title

      経営分析研究(経営分析学会) 第21号

      Pages: 1-9

    • NAID

      110001868394

    • Related Report
      2005 Annual Research Report
  • [Journal Article] ゴーイング・コンサーン問題に対する制度的対応の国際比較2005

    • Author(s)
      橋本尚, 井上普就
    • Journal Title

      倒産予測モデルの構築とパフォーマンスの検証(最終報告)

      Pages: 19-48

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 継続能力の判断と倒産予知モデル2005

    • Author(s)
      高橋美穂子, 八重倉孝
    • Journal Title

      倒産予測モデルの構築とパフォーマンスの検証(最終報告)

      Pages: 49-62

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 人工知能アプローチによる「継続企業の前提」の解析-テキストマイニングによる非会計情報の分析2005

    • Author(s)
      白田佳子, 坂上学
    • Journal Title

      倒産予測モデルの構築とパフォーマンスの検証(最終報告)

      Pages: 155-195

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 倒産研究への比例ハザードモデルの適用モデルの構築と課題2005

    • Author(s)
      及川拓也
    • Journal Title

      倒産予測モデルの構築とパフォーマンスの検証(最終報告)

      Pages: 133-153

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 生成システムとしての対話型進化計算と属性選択問題2005

    • Author(s)
      寺野隆雄
    • Journal Title

      計測と制御 44巻・1号

      Pages: 12-15

    • NAID

      10014278001

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Analyzing Norm Emergence in Communal Sharing via Agent-Based Simulation2005

    • Author(s)
      Setsuya Kurahashi, Takao Terano
    • Journal Title

      Systems and Computers in Japan Vol.36・No.6

      Pages: 102-112

    • NAID

      110003184602

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Beyond the KISS Principle for Agent-Based Social Simulation2005

    • Author(s)
      Takao Terano
    • Journal Title

      2^<nd> Symposium on the 21^<st>-Century COE Program Creation of Agent-Based Social System Sciences

      Pages: 69-78

    • NAID

      110007469664

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Examining the Myth of Money with Agent-Based Modeling2005

    • Author(s)
      Satoru Yamadera, Takao Terano
    • Journal Title

      Representing Social Reality-Pre-Proceedings of the Third Conference of the European Social Simulation Association

      Pages: 258-265

    • Related Report
      2005 Annual Research Report
  • [Journal Article] What Distinguishes Accounting Harassment from Sexual One? Caveat Emptor Might Be Better Than You Think2005

    • Author(s)
      福井義高
    • Journal Title

      Corporate Governance and Accountability The Illinois International Accounting Symposium at Kobe University

      Pages: 109-129

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Valuation of the Profit Available for Dividend2005

    • Author(s)
      Manabu Sakagami, Shin'ya Okuda, Atsushi Shiiba
    • Journal Title

      OCU-GSB Working Paper No.200501

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Analysis of Passive Investment Strategies and Asset Price Fluctuation in Financial Markets through Agents.2005

    • Author(s)
      Hiroshi Takahashi, Satoru Takahashi, Kazuhiko Tsuda, Takao Terano
    • Journal Title

      Agent-Based Simulation, from Modeling Methodologies to Real-World Applications

      Pages: 144-157

    • Related Report
      2005 Annual Research Report
  • [Journal Article] YUTORI Is Considered Harmful : Agent-Based Analysis for Education Policy in Japan.2005

    • Author(s)
      Atsuko Arai, Takao Terano
    • Journal Title

      Gaming, Simulations, and Society Research Scope and Perspective

      Pages: 129-136

    • Related Report
      2005 Annual Research Report
  • [Journal Article] QC Chart Mining : Extracting Systematic Error Patterns from Quality Control Charts.2005

    • Author(s)
      Masanori Inada, Takao Terano
    • Journal Title

      Proc. IEEE SMC 2005

      Pages: 3781-3787

    • Related Report
      2005 Annual Research Report
  • [Journal Article] HHM-Based Risk Management for Business Gaming.2005

    • Author(s)
      Toshikazu Shimodaira, Hua Xu, Takao Terano
    • Journal Title

      Proc. KES2005

      Pages: 792-798

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Case-Oriented Game for Business Learning.2005

    • Author(s)
      Kenji Nakano, Takao Terano
    • Journal Title

      Proc. KES2005

      Pages: 779-784

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Multi-agent Modeling of Peer to Peer Communication with Scale-Free and Small-World Properties.2005

    • Author(s)
      Shinako Matsuyama, Masaaki Kunigami, Takao Terano
    • Journal Title

      Proc. KES2005 No.200501

      Pages: 772-778

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 倒産予知モデルと企業継続能力監査2005

    • Author(s)
      高橋美穂子, 八重倉孝
    • Journal Title

      産業経理(産業経理協会)

      Pages: 32-42

    • NAID

      40006626646

    • Related Report
      2004 Annual Research Report
  • [Journal Article] ゴーイング・コンサーン監査情報の情報価値2004

    • Author(s)
      高田敏文, 井上普就, 及川拓也
    • Journal Title

      月刊監査研究(日本内部監査協会) 30巻・3号

      Pages: 65-70

    • Related Report
      2004 Annual Research Report
  • [Journal Article] ゴーイング・コンサーン問題にハザードモデルは使えるのか2004

    • Author(s)
      高田, 井上, 及川, 金光宇
    • Journal Title

      月刊監査研究(日本内部監査協会) 30巻・5号

      Pages: 43-50

    • Related Report
      2004 Annual Research Report
  • [Journal Article] ゴーイング・コンサーン情報の監査に関する考察-線形判別モデルの意義と限界2004

    • Author(s)
      及川拓也
    • Journal Title

      現代監査(日本監査研究学会) 14巻

      Pages: 54-60

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 経済環境の変化による企業倒産への影響に関する実証研究2004

    • Author(s)
      白田佳子
    • Journal Title

      経営行動研究年報 13号

      Pages: 101-105

    • NAID

      40007333327

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 倒産予知におけるディスクロージャー上の課題 その1・最終回2004

    • Author(s)
      白田佳子
    • Journal Title

      ディスクロージャー・フォーラム(財務会計基準機構) 5号・6号

    • Related Report
      2004 Annual Research Report
  • [Book] 監査リスクの基礎2007

    • Author(s)
      高田敏文
    • Total Pages
      221
    • Publisher
      同文舘出版株式会社
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Book] Foundations of Audit Risk2007

    • Author(s)
      Toshifumi Takada
    • Total Pages
      221
    • Publisher
      Dobunkan
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Book] 監査リスクの研究2004

    • Author(s)
      高田敏文
    • Total Pages
      284
    • Publisher
      高田敏文(自費出版)
    • Related Report
      2004 Annual Research Report

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Published: 2004-04-01   Modified: 2016-04-21  

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