Procyclicality of goodwill permanent retention
Project/Area Number |
17K13827
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Multi-year Fund |
Research Field |
Accounting
|
Research Institution | Gakushuin University |
Principal Investigator |
|
Project Period (FY) |
2017-04-01 – 2021-03-31
|
Project Status |
Completed (Fiscal Year 2022)
|
Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2020: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
|
Keywords | Goodwill / Intangible assets / Accounting / Financial Reporting / Accounting History / goodwill / intangible assets / accounting / procyclicality / sustainability / financial regulation / IFRS / Intangible Assets / 会計学 |
Outline of Final Research Achievements |
Starting from the history of goodwill, this research has evolved into a large-scale survey of disclosure practices of intangible assets. It has been published and presented in international and domestic venues. Since 2021, investigation is jointly pursued with the EAA working group on intangibles.
|
Academic Significance and Societal Importance of the Research Achievements |
The scientific contribution is twofold: historical perspective on accounting for goodwill in the US and France; international survey on the disclosure of intangibles in the pharmaceutical industry. A comment letter from the EAA was sent to EFRAG based on this research.
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Report
(4 results)
Research Products
(22 results)