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Macro Empirical Accounting Research

Research Project

Project/Area Number 17K04040
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionHitotsubashi University

Principal Investigator

NAKANO Makoto  一橋大学, 大学院経営管理研究科, 教授 (00275017)

Project Period (FY) 2017-04-01 – 2021-03-31
Project Status Completed (Fiscal Year 2020)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2019: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2017: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
KeywordsGDP / 集約利益 / マクロ会計 / マクロ利益 / マクロ実証会計
Outline of Final Research Achievements

The goal of this research is to predict future macro-economic indices such as GDP, individual consumption, and corporate capital expenditure, using aggregated accounting information. I successfully co-authored a research book about this with Dr.Yuto Yoshinaga (Associate Professor, Tohoku University). The title is "Macro Empirical Accounting Research" which was published by Nikkei Business Publications, Inc. This is the first book in Japan focusing on Macro Empirical Accounting.

Academic Significance and Societal Importance of the Research Achievements

従来、会計数値は個別の企業毎の数値としてのみ利用される傾向が強かった。だが、新聞や雑誌などでは、企業全体の利益動向が報道されることが多い。その点に着目して、上場企業全体の利益動向を四半期ごとに測定し、当該情報がマクロ経済指標に与えている影響を分析の対象とした。学術的・社会的意義としては、マクロ実証会計研究という新しい分野を開拓できた点を自負している。

Report

(5 results)
  • 2020 Annual Research Report   Final Research Report ( PDF )
  • 2019 Research-status Report
  • 2018 Research-status Report
  • 2017 Research-status Report
  • Research Products

    (13 results)

All 2020 2019 2018 2017

All Journal Article (6 results) Presentation (5 results) (of which Int'l Joint Research: 3 results,  Invited: 3 results) Book (2 results)

  • [Journal Article] 「マクロとミクロの財務会計」2020

    • Author(s)
      中野誠
    • Journal Title

      『會計』

      Volume: 197-1 Pages: 41-52

    • Related Report
      2019 Research-status Report
  • [Journal Article] マクロ利益とマクロ成長:消費経路か投資経路か2018

    • Author(s)
      中野誠、吉永裕登
    • Journal Title

      証券アナリストジャーナル

      Volume: 56-6 Pages: 40-48

    • Related Report
      2018 Research-status Report
  • [Journal Article] 国際マクロへの会計研究領域の拡張2018

    • Author(s)
      中野誠
    • Journal Title

      會計

      Volume: 193-3 Pages: 11-21

    • NAID

      40021472344

    • Related Report
      2017 Research-status Report
  • [Journal Article] 日本的経営とリスクテイク2017

    • Author(s)
      中野誠
    • Journal Title

      青山アカウンティング・レビュー

      Volume: 7 Pages: 81-86

    • Related Report
      2017 Research-status Report
  • [Journal Article] 新潮流としてのマクロ実証会計2017

    • Author(s)
      中野誠
    • Journal Title

      証券アナリストジャーナル

      Volume: 55-8 Pages: 47-51

    • NAID

      40021293035

    • Related Report
      2017 Research-status Report
  • [Journal Article] マクロ利益と株価とGDP2017

    • Author(s)
      中野誠
    • Journal Title

      税経通信

      Volume: 72-4 Pages: 147-153

    • NAID

      40021125763

    • Related Report
      2017 Research-status Report
  • [Presentation] "Aggregate Earnings Informativeness and Economic Shock: International Evidence"2019

    • Author(s)
      Makoto Nakano, Yuto Yoshinaga
    • Organizer
      The 32nd Australasian Finance and Banking Conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] "Aggregate Earnings Informativeness and Economic Shock: International Evidence"2019

    • Author(s)
      Makoto Nakano, Yuto Yoshinaga
    • Organizer
      29th. Asian-Pacific Conference on International Accounting Issues
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] 「マクロとミクロの財務会計」2019

    • Author(s)
      中野誠
    • Organizer
      日本会計研究学会・統一論題
    • Related Report
      2019 Research-status Report
    • Invited
  • [Presentation] "Aggregate Earnings Informativeness and Economic Shock: International Evidence"2019

    • Author(s)
      Makoto Nakano, Yuto Yoshinaga
    • Organizer
      Korean Accounting Association Annual Conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] 国際マクロへの会計研究領域の拡張2017

    • Author(s)
      中野誠
    • Organizer
      日本会計研究学会
    • Related Report
      2017 Research-status Report
    • Invited
  • [Book] マクロ実証会計研究2020

    • Author(s)
      中野誠、吉永裕登
    • Total Pages
      224
    • Publisher
      日経BP日本経済新聞出版本部
    • ISBN
      9784532135010
    • Related Report
      2020 Annual Research Report
  • [Book] マクロとミクロの実証会計2017

    • Author(s)
      中野 誠
    • Total Pages
      316
    • Publisher
      中央経済社
    • ISBN
      9784502213113
    • Related Report
      2017 Research-status Report

URL: 

Published: 2017-04-28   Modified: 2022-01-27  

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