Development of Analytical Methods to Improve the Reliability of accounting Information
| Project/Area Number |
19530419
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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 | Waseda University |
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Principal Investigator |
TAKEHARA Hitoshi Waseda University, 大学院・ファイナンス研究科, 教授 (70261782)
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| Co-Investigator(Kenkyū-buntansha) |
奥村 雅史 早稲田大学, 商学学術院, 教授 (30247241)
久保田 敬一 武蔵大学, 経済学部, 教授 (00120858)
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| Co-Investigator(Renkei-kenkyūsha) |
KUBOTA Keiichi 中央大学, 大学院・戦略経営研究科, 教授 (00120858)
OKUMURA Masashi 早稲田大学, 商学学術院, 教授 (30247241)
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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 |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 財務会計 / 会計情報の質 / 会計発生項目 / その他包括利益 / 繰延税金資産 / 税効果会計 |
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| Research Abstract |
We conducted several empirical studies in this research project. In particular, we studied on the following research topics : (1) accruals anomaly and the quality of accounting earnings, (2) information contents of other comprehensive income items, (3) taxation and adjusted Tobin's q ratio, (4) time series property of accounting figures and applications of Monte-Carlo simulation method in accounting research, (5) accounting standard for retirement benefit and discovery process of stock price. Those findings we obtained in above studies are informative and helpful for accounting standard setters and auditors.
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Report
(4 results)
Research Products
(53 results)
