| Project/Area Number |
18530153
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Economic statistics
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| Research Institution | Tohoku University |
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Principal Investigator |
TSUKUDA Yoshihiko Tohoku University, The Graduate School of Economics and Management, Professor (10091836)
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| Co-Investigator(Kenkyū-buntansha) |
ENOMOTO Masahiko The Graduate School of Economics and Management, 大学院・経済学研究科, Associate Professor (70313921)
OGATA Isamu Yamagata University, Department of Social Science and Literature, Lecturer (40435300)
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| Project Period (FY) |
2006 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥3,060,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥360,000)
Fiscal Year 2007: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2006: ¥1,500,000 (Direct Cost: ¥1,500,000)
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| Keywords | Accounting Information / Simultaneous Equations / Unbalanced Panel Data / Two stage method of least square / Limited Information Maximum Likelihood / Probit Model / Intangible Asset Value / Research and Development |
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| Research Abstract |
The purpose of this research is (i) to review empirical studies on accounting from the perspective of statistics; (ii) to evaluate the relevance statistical methods used for the analysis of accounting information and explore the appropriate methods for the accounting discipline; (iii) to apply these methods for analyzing the Japanese enterprises. In the years of 2006 and 2007, we carried out the following research: (1) First, we surveyed an overall literatures on the topics focusing on the papers in Accounting Review (AR), Journal of Accounting Research (JAR), Journal of Accounting and Economics (JAE), Journal of Accounting, auditing and Financial (JAAF). (2) Second, we collected the data that reflect the facts of the American and Japanese enterprises, and examined establishing models and hypotheses for empirical research in Japanese enterprise accounting based on these data. (3) Third, we have published some of the research results in various journals. In addition to references in item 11 of this abstract, all publications of researches related to this project are listed in "Report of the Research Results" (March, 2008).
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