Application of behavioral finance to accounting
| Project/Area Number |
19530404
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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 | Nagoya University |
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Principal Investigator |
YAMAMOTO Tatsushi Nagoya University, 経済学研究科, 教授 (80191419)
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| Co-Investigator(Kenkyū-buntansha) |
KATO Hideaki 名古屋大学, 経済学研究科, 教授 (80177435)
OHTA Wataru 大阪大学, 経済学研究科, 准教授 (20293681)
KO Tan 名古屋大学, 経済学研究科, 准教授 (10386667)
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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 |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2007: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 財務会計 / 行動ファイナンス |
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| Research Abstract |
In most prior literature of neo-classical economics, the rationality of individuals is assumed. However the individual does not always take a rational action. Academic fields that focus on this point are behavioral economics and behavioral finance. In this research, we constructed a theory to explain some accounting related phenomena using the knowledge of behavioral economics and behavioral finance and to take an empirical test by case study.
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Report
(4 results)
Research Products
(15 results)
