Empirical research on accounting conservatism and investment efficiency

Research Project

Project/Area Number	16H06669
Research Category	Grant-in-Aid for Research Activity Start-up
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Saitama University
Principal Investigator	ISHIDA Souhei 埼玉大学, 人文社会科学研究科, 講師 (20780315)
Project Period (FY)	2016-08-26 – 2018-03-31
Project Status	Completed (Fiscal Year 2017)
Budget Amount *help	¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000) Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords	会計 / 保守主義 / 投資行動 / コーポレート・ガバナンス
Outline of Final Research Achievements	This research analyzes the relationship between accounting conservatism and investment efficiency, and between corporate governance attributes and conservatism. The main findings are as follows: (1) there is a positive relation between conservatism and investment efficiency, (2) the board dependence has a positive correlation with conservatism, and (3) the quality of auditing has a positive relation with conservatism.

Report

(3 results)