A Study on the optimal level of Disclosure and Economic Consequences of Disclosure
| Project/Area Number |
19330096
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
TAKAO Hiroji Osaka University, 大学院・経済学研究科, 教授 (60121886)
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| Co-Investigator(Kenkyū-buntansha) |
YAMAMOTO Tatsushi 名古屋大学, 大学院・経済学研究科, 教授 (80191419)
ASANO Nobuhiro 大阪市立大学, 大学院・経営学研究科, 准教授 (10319600)
ENOMOTO Masahiro 東北大学, 大学院・経済学研究科, 准教授 (70313921)
KIMURA Fumihiko 東北大学, 大学院・経済学研究科, 准教授 (10329691)
SHIIBA Atsushi 大阪大学, 大学院・経済学研究科, 准教授 (60330164)
UEEDA Masayuki 追手門学院大学, 経営学部, 准教授 (20367684)
HIRAI Hirohisa 高崎経済大学, 経済学部, 准教授 (40399019)
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| Project Period (FY) |
2007 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥18,980,000 (Direct Cost: ¥14,600,000、Indirect Cost: ¥4,380,000)
Fiscal Year 2009: ¥6,760,000 (Direct Cost: ¥5,200,000、Indirect Cost: ¥1,560,000)
Fiscal Year 2008: ¥7,410,000 (Direct Cost: ¥5,700,000、Indirect Cost: ¥1,710,000)
Fiscal Year 2007: ¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
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| Keywords | 会計学 / 経営学 / ディスクロージャー / 情報の経済学 |
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| Research Abstract |
It is necessary and effective for accounting researchers to simultaneously use a analytical method, an empirical method and an experimental method in order to investigate the best level of corporate accounting disclosures. We have divided accounting disclosure models into a manager's incentives of disclosure, an interrelation between public information and private information and a manager's information disclosure strategies, have selected" interrelation between public information and private information" as the common subject, and have conducted some original analyses of this subject by using these three method.
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Report
(4 results)
Research Products
(50 results)
