| Project/Area Number |
18K01922
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Tokyo Keizai University |
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Principal Investigator |
Kim Hyonok 東京経済大学, 経営学部, 教授 (40547270)
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| Project Period (FY) |
2018-04-01 – 2023-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| 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: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2018: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
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| Keywords | ベンフォードの法則 / 財務諸表のエラー / 利益の切り上げ行動 / 利益調整 / 会計ビッグバン / 財務諸表エラー / 技術的利益調整 / 実質的利益調整 / 勘定科目 / 切り上げ / 切り下げ / ガバナンス / 関係会社取引 / 有価証券報告書提出企業 / 非上場会社 / 企業グループ / 単体・連結財務諸表 |
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| Outline of Final Research Achievements |
This study aims to apply the mathematical theory of Benford's law to measure errors in the financial statements of Japanese firms and to clarify the factors that affect them. Specifically, the financial statement error is defined as the distance between the theoretical value indicated by Benford's Law and the actual frequency of figures on financial statements. A long-term analysis of over 30 years reveals that while Japanese firms prepare their financial statements according to Benford's Law, those also include some errors. Further analyses show that errors in financial statements are affected by the firm's size, profitability, and control structure. Finally, the errors in financial statements tended to change around the reform of the accounting system in the 2000s.
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| Academic Significance and Societal Importance of the Research Achievements |
ベンフォードの法則を財務データ分析に応用することで、事前のモデルの構築が必要とせずに財務諸表全体のエラーを測定することができる。また、ベンフォードの法則に基づいた指標は、その理論的根拠が十分でありながらも、比較的容易に測定可能である。本研究は数学理論を用いて個別企業の財務諸表のエラーを測定した初めての検証であり、その応用可能性は学術的および実務的に含意がある。
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