| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Outline of Final Research Achievements |
For the measurement of accounting discretionary behavior, the estimation performance of several models, including a new model, for estimating the amount of abnormal accruals, was evaluated. The results suggest that there is no single model with consistently good estimation performance and that estimates from multiple models should be used for research purposes. On the other hand, in the creation of the quality score of financial information, it is necessary to specify the content of the quality in order to ensure the objectivity of the score. In this study, we found by analyzing stock liquidity immediately after disclosure of the information that the complexity of financial statements is one of the important characteristics for score creation in terms of mitigating information asymmetry.
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