• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Empirical Research on the Function of Accounting Information by Change in Corporate Governance

Research Project

Project/Area Number 19530398
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

OTOMASA Shota  Kansai University, 商学部, 教授 (60258077)

Project Period (FY) 2007 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords経営者報酬 / 会計利益 / インセンティブ / 利益の構成要素 / ボーナス・プラン / 利益の質 / 利益情報 / ガバナンス / コーポレート・ガバナンス / 経営者報酬契約 / 会計情報
Research Abstract

The important point of corporate governance is whether firms have the efficient control mechanisms. If they do, this means that management act in accordance with the interests of shareholder (or investor) in the governance processes of corporations. Accounting information may play a significant role in reducing conflicts between management and shareholder in order to promote efficient corporate governance. The usefulness of accounting information for corporate governance has been tested a lot in the 80s and 90s. However corporate governance in Japan has been changing largely since 2000. I"ll provide some empirical evidences for understanding the operation of accounting information in recent economy conditions. I then propose that governance research in accounting be extended to explore more comprehensively the use of publicly reported financial accounting information.

Report

(6 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report   Self-evaluation Report ( PDF )
  • 2008 Annual Research Report
  • 2007 Annual Research Report
  • Research Products

    (28 results)

All 2010 2009 2008 2007

All Journal Article (14 results) (of which Peer Reviewed: 3 results) Presentation (6 results) Book (8 results)

  • [Journal Article] 経営者報酬と利益の構成要素の実証的関係2010

    • Author(s)
      乙政正太
    • Journal Title

      証券アナリストジャーナル 第48巻

      Pages: 24-33

    • Related Report
      2010 Final Research Report
  • [Journal Article] 経営者報酬と利益の構成要素の実証的関係2010

    • Author(s)
      乙政正太
    • Journal Title

      証券アナリストジャーナル

      Volume: 第48巻 Pages: 24-33

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 業績連動報酬と会計情報2009

    • Author(s)
      乙政正太・椎葉淳
    • Journal Title

      会計 第176巻

      Pages: 440-453

    • Related Report
      2010 Final Research Report 2009 Annual Research Report 2009 Self-evaluation Report
  • [Journal Article] The relative and incremental explanatory powers of dirty surplus items for debt interest rate2009

    • Author(s)
      Shuto A., S. Otomasa, K.Suda
    • Journal Title

      Journal of International Accounting Auditing and Taxation 18

      Pages: 119-131

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] The relative and incremental explanatory powers of dirty surplus items for debt interest rate2009

    • Author(s)
      Shuto, A., S. Otomasa, K. Suda
    • Journal Title

      Journal of International Accounting, Auditing and Taxation 18

      Pages: 119-131

    • Related Report
      2009 Self-evaluation Report
    • Peer Reviewed
  • [Journal Article] The relative and incremental explanatory powers of dirty surplus items for debt interest rate2009

    • Author(s)
      Shuto, A., S.Otomasa, K.Suda
    • Journal Title

      Journal of International Accounting, Auditing and Taxation Vol.18

      Pages: 119-131

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 経営者の業績予想に対する基礎的調査-連結及び単体情報の比較を中心として2009

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      研究年報経済学(東北大学経済学会) 第69巻

      Pages: 423-443

    • Related Report
      2009 Annual Research Report
  • [Journal Article]2009

    • Author(s)
      大倉雄次郎・乙政正太・大和正史編著
    • Journal Title

      内部統制の構築(関西大学出版部)

      Pages: 1-254

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 利益情報と経営者報酬契約2008

    • Author(s)
      乙政正太
    • Journal Title

      企業会計 第60巻第7号

      Pages: 970-975

    • Related Report
      2010 Final Research Report 2009 Self-evaluation Report
  • [Journal Article] 株式所有構造と経営者の業績予想2008

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 第68巻

      Pages: 75-85

    • Related Report
      2010 Final Research Report
  • [Journal Article] 株式所有構造と経営者の業績予想2008

    • Author(s)
      乙政正太, 榎本正博
    • Journal Title

      産業経理 68

      Pages: 75-91

    • Related Report
      2008 Annual Research Report
  • [Journal Article] 利益情報と経営者報酬契約2008

    • Author(s)
      乙政正太
    • Journal Title

      企業会計 46

      Pages: 42-47

    • Related Report
      2008 Annual Research Report
  • [Journal Article] 日本企業における経営者の業績予想の動向2007

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 第67巻

      Pages: 47-57

    • NAID

      40015471181

    • Related Report
      2010 Final Research Report
  • [Journal Article] 日本企業における経営者の業績予想の動向2007

    • Author(s)
      乙政 正太, 榎本 正博
    • Journal Title

      産業経理 67

      Pages: 47-57

    • NAID

      40015471181

    • Related Report
      2007 Annual Research Report
  • [Presentation] 経営者報酬についての実証研究の動向2008

    • Author(s)
      乙政正太
    • Organizer
      日本管理会計学会
    • Place of Presentation
      甲南大学
    • Year and Date
      2008-08-31
    • Related Report
      2008 Annual Research Report
  • [Presentation] Accounting for stock purchase warrants : Empirical evidence from the Tokyo Exchange firms.2008

    • Author(s)
      Noguchi A., S.Otomasa, K.Suda
    • Organizer
      31th Annual Congress of the European Accounting Association
    • Place of Presentation
      Rotterdam Netherlands
    • Year and Date
      2008-04-25
    • Related Report
      2010 Final Research Report
  • [Presentation] 経営者報酬についての実証的研究の動向2008

    • Author(s)
      乙政正太
    • Organizer
      日本管理会計学会2008年度全国大会
    • Place of Presentation
      甲南大学
    • Related Report
      2010 Final Research Report
  • [Presentation] インターネット財務報告と投資家向広報戦略2007

    • Author(s)
      乙政正太
    • Organizer
      第56回RCSS綜合研究会
    • Place of Presentation
      関西大学
    • Year and Date
      2007-10-26
    • Related Report
      2010 Final Research Report
  • [Presentation] 経営者による業績予想と投資意思決定-予備的調査2007

    • Author(s)
      乙政正太
    • Organizer
      関西大学商学会
    • Place of Presentation
      関西大学
    • Year and Date
      2007-05-16
    • Related Report
      2010 Final Research Report
  • [Presentation] 経営者による業績予想と投資意思決定-予備的調査-2007

    • Author(s)
      乙政 正太
    • Organizer
      関西大学商学会
    • Place of Presentation
      関西大学
    • Year and Date
      2007-05-16
    • Related Report
      2007 Annual Research Report
  • [Book] グローバル経済における経営と会計の研究(乙政正太,第7章「業績連動型報酬の業績指標-会計利益の利用状況-)2010

    • Author(s)
      大倉雄次郎・伊藤健市・陶山計介編著
    • Publisher
      関西大学出版部
    • Related Report
      2010 Final Research Report
  • [Book] グローバル経済における経営と会計の研究2010

    • Author(s)
      大倉雄次郎・伊藤健市・陶山計介編著
    • Total Pages
      254
    • Publisher
      関西大学出版部
    • Related Report
      2010 Annual Research Report
  • [Book] 内部統制の構築(乙政正太,第2章「業績予想の精度と株式の所有構造」)2009

    • Author(s)
      大倉雄次郎・大和正史編著
    • Publisher
      関西大学出版部
    • Related Report
      2010 Final Research Report
  • [Book] 第2章「業績予想の精度と株式の所有構造」『内部統制の構築』2009

    • Author(s)
      大倉雄次郎・乙政正太・大和正史(編著)
    • Publisher
      関西大学出版部
    • Related Report
      2009 Self-evaluation Report
  • [Book] 内部統制の構築2009

    • Author(s)
      大倉雄次郎, 乙政正太, 大和正史編著
    • Total Pages
      230
    • Publisher
      関西大学出版部
    • Related Report
      2008 Annual Research Report
  • [Book] 現代のディスクロージャー-市場と経営を革新する(乙政正太,第23章「経営者報酬の決定要因-利益情報の役割を中心として」)2008

    • Author(s)
      柴健次・須田一幸・薄井彰編著
    • Publisher
      中央経済社
    • Related Report
      2010 Final Research Report
  • [Book] 会計制度の設計(乙政正太,第16章「退職給付会計における経営者の会計選択」,乙政正太,第17章「退職給付会計における損益計算書の区分表示」,乙政正太・須田一幸・野口晃弘,19章「新株予約権の失効に伴う会計処理」)2008

    • Author(s)
      須田一幸編著
    • Publisher
      白桃書房
    • Related Report
      2010 Final Research Report
  • [Book] 会計操作-その実態と識別法, 株価への影響2007

    • Author(s)
      須田 一幸, 山本 達司, 乙政 正太編著
    • Total Pages
      250
    • Publisher
      ダイヤモンド社
    • Related Report
      2007 Annual Research Report

URL: 

Published: 2007-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi