| Project/Area Number |
16H07166
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Gakushuin University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
KUROKI Makoto 横浜市立大学, 国際総合科学部, 准教授 (00736689)
HIROSE Yoshitaka 高崎商科大学短期大学部, その他部局等, 講師(移行) (90760265)
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| Project Period (FY) |
2016-08-26 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 人的資本会計 / 統合報告 / 非財務情報 / 情報開示 / 価値関連性 / 人的資本の開示 / 意思決定有用性 / 財務会計 / 非財務情報開示 / 会計学 |
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| Outline of Final Research Achievements |
This study aims to consider corporate disclosure of human capital (HC) from the decision-usefulness approach. Corporate disclosure in this study includes both financial information and non-financial information. Dividing the scope of information, I investigate the current practice and its implications for investors’ decision making one by one. Through these considerations, I have provided a guideline for corporate disclosure of HC in the present accounting environment.
This contributes by extending the accounting theory of HC in the following ways. First, the previous studies were systematically summarized, showing the accumulated empirical evidence on value-relevant HC information. Second, the accounting models that had not been specified in most previous studies were clarified and how to represent HC in financial statements was investigated. Finally, the empirical results showed that salary, overtime, paid leave, and tenure have associations with the firm's productivity.
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