A theoretical study of managers' voluntary disclosure strategies and the interaction between information
Project/Area Number |
18K12900
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Research Category |
Grant-in-Aid for Early-Career Scientists
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Allocation Type | Multi-year Fund |
Review Section |
Basic Section 07100:Accounting-related
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Research Institution | Daito Bunka University |
Principal Investigator |
|
Project Period (FY) |
2018-04-01 – 2023-03-31
|
Project Status |
Completed (Fiscal Year 2022)
|
Budget Amount *help |
¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2020: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2019: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2018: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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Keywords | 財務会計 / ディスクロージャー / 資本市場 / 製品市場 |
Outline of Final Research Achievements |
In order to contribute to the development of voluntary disclosure research, this study identified various situations faced by managers in capital and product markets, respectively, and examined the economic effects of managers' voluntary disclosure using theoritical models. I surveyed existing studies and constructed theoritical models. Specifically, I focused on (1) the relationship between CSR information disclosed by firms and the quality of voluntary assurance, (2) the impact of disclosure strategies on multiple markets (capital market and product market),(3) the effects of licensing agreements and information about licensed technologies on voluntary disclosure in the product market, and (4) the relationship between stock prices of peer firms and managers' investment decisions.
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Academic Significance and Societal Importance of the Research Achievements |
経営者の自発的開示行動を解明するためには、経営者が向き合う様々な状況を特定化し議論することが必要である。そこで特定の状況を描写する数理モデルを構築し、経営者の自発的開示行動による経済的影響を考察した。数理モデルを用いることで、分析対象となる複雑な会計に関する問題を単純化でき、実証研究に対し、検証すべき仮説を提供することが可能となる。また実証研究で示された結果を理論的に後付けできることも有益である。
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Report
(6 results)
Research Products
(5 results)