| Project/Area Number |
18K01932
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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 | Nagoya University |
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Principal Investigator |
Semba Hu Dan 名古屋大学, 経済学研究科, 准教授 (10386667)
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Project Status |
Completed (Fiscal Year 2023)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2021: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 国際会計 / 実証 / 企業の動機 / 財務情報の質 / 財務会計 / 国際会計基準 / 実証分析 |
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| Outline of Final Research Achievements |
The accounting research is based on an international perspective. The specific research methods used are not only qualitative research methods, but also quantitative research methods, with emphasis on quantitative research methods. The research outputs are diverse and include two peer-reviewed English language papers (one of which is in an SSCI journal), two peer-reviewed Chinese language papers, one international conference presentation (received an award), two research group presentations, one conference presentation and one peer-reviewed Japanese language paper. In particular, the paper in the SSCI journal can be evaluated as innovative because it takes a scalpel to the behavior of corporate disclosure, which is influenced by corporate motives.
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| Academic Significance and Societal Importance of the Research Achievements |
企業の動機が企業の様々な行動に影響を与え、その中において、会計手法の選択はそうであるが、企業のディスクロージャーの仕方にも、企業の動機が深く関わることになっている。政策が企業の任意に任せるのであれば、いわゆる「市場の手」という見えない拘束力の中で企業が動くのであるが、強制的であれば、企業がどの部分が強制的なのかを確認し、それに応じる行動を行う。本研究の研究成果は、このような「企業の動機 対 政策の在り方」に対して示唆を与えようとするものである。
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