Empirical Research on the Function of Accounting Information by Change in Corporate Governance
| Project/Area Number |
19530398
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Kansai University |
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Principal Investigator |
OTOMASA Shota Kansai University, 商学部, 教授 (60258077)
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| Project Period (FY) |
2007 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| 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)
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| 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 |
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| 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.
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Report
(6 results)
Research Products
(28 results)
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[Journal Article]2009
Author(s)
大倉雄次郎・乙政正太・大和正史編著
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Journal Title
内部統制の構築(関西大学出版部)
Pages: 1-254
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[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
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