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Impact of geographic distribution of firms on accounting behavior

Research Project

Project/Area Number 19K13862
Research Category

Grant-in-Aid for Early-Career Scientists

Allocation TypeMulti-year Fund
Review Section Basic Section 07100:Accounting-related
Research InstitutionChuo University

Principal Investigator

Akihiro Yamada  中央大学, 商学部, 教授 (90707085)

Project Period (FY) 2019-04-01 – 2024-03-31
Project Status Completed (Fiscal Year 2023)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2022: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2021: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2020: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2019: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Keywordsコーポレート・ガバナンス / 利益調整 / 非倫理的行動 / 地理的分布 / 会計情報 / 租税回避 / 実体的利益調整 / 国際課税 / ステークホルダー / 利益移転 / 監査報酬 / 実体的裁量行動 / 業績予想 / 租税負担削減行動 / リアルエフェクト / 自信過剰 / 租税負担削減
Outline of Research at the Start

会計研究の多くは、資本構成や契約などの企業の性質と会計行動について分析している。しかし、実際に企業が行動している「空間」には「輸送コスト」や「制度的な差異」等の企業活動を阻害するコストが存在する。このようなコストが存在する場合には、情報伝達や物・人の輸送に追加的なコストが生じるため、企業行動が変化しうる。本研究の目的はこのような企業活動の空間、すなわち企業の「地理的な分布」が会計行動に与える影響を分析することである。
そこで本研究では、経済モデルを援用し、また子会社の所在地を特定・数値化することにより、(1)利益調整との関係、(2)租税負担削減行動との関係という2点を中心に分析する。

Outline of Final Research Achievements

This study analyzes the impact of the "geographic distribution" of firms on accounting behavior. Previous accounting research has analyzed the nature of firms and their accounting behavior, such as capital structure and contracts. However, in the "space" in which firms actually act, there exist costs such as "transportation costs" and "institutional differences" that impede corporate activities. Therefore, this study compensates for the lack of research by identifying and quantifying the spatial spread of firms using a program based on the location information of subsidiaries, and by considering the business environment of firms. This study finds that the geographic distribution (business environment) of firms affects accounting information, tax payment behavior, corporate governance, and managers' unethical behavior.

Academic Significance and Societal Importance of the Research Achievements

現在の会計制度は、米国基準やIFRSといった国外の会計基準設定機関の意思決定の影響を強く受けている。これらの国外の会計基準設定機関では国際的な会計研究や国際的な企業の状況を考慮して作られる一方で、各国・地域に特徴的な経営環境や慣行を十分に考慮できないのはやむを得ないことである。このような状況で本研究の成果は、日本企業の会計情報を深く理解することに有用である。同時に、本研究の研究成果は国際的なアカデミックジャーナルにも掲載されており、日本企業の経済環境や会計情報の特徴を国内外に共有している。

Report

(6 results)
  • 2023 Annual Research Report   Final Research Report ( PDF )
  • 2022 Research-status Report
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • Research Products

    (13 results)

All 2023 2022 2021 2020 2019 Other

All Int'l Joint Research (1 results) Journal Article (11 results) (of which Int'l Joint Research: 1 results,  Peer Reviewed: 8 results,  Open Access: 3 results) Presentation (1 results)

  • [Int'l Joint Research] Waikato University(ニュージーランド)

    • Related Report
      2020 Research-status Report
  • [Journal Article] Does budget target setting lead managers to engage in unethical behavior for the organization?2023

    • Author(s)
      Kazunori Fukushima, Akihiro Yamada
    • Journal Title

      The British Accounting Review

      Volume: - Issue: 4 Pages: 101218-101218

    • DOI

      10.1016/j.bar.2023.101218

    • Related Report
      2023 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Non-controlling interests and proxy of real activities manipulation in stakeholder-oriented corporate governance2022

    • Author(s)
      藤田健人、山田哲弘
    • Journal Title

      Journal of Asian Finance, Economics and Business

      Volume: 9巻10号 Pages: 105-113

    • Related Report
      2022 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan2022

    • Author(s)
      Kento Fujita, Akihiro Yamada
    • Journal Title

      Journal of Business Economics and Management

      Volume: 23(2) Issue: 2 Pages: 263-283

    • DOI

      10.3846/jbem.2022.16060

    • Related Report
      2021 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] Impact of parent companies and multiple large shareholders on audit fees in stakeholder-oriented corporate governance2022

    • Author(s)
      Akihiro Yamada, Kento Fujita
    • Journal Title

      Sustainability

      Volume: 14(9) Issue: 9 Pages: 1-20

    • DOI

      10.3390/su14095534

    • Related Report
      2021 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] 課税管轄間の利益移転等2021

    • Author(s)
      山田哲弘、浅野敬志、岩崎瑛美
    • Journal Title

      日本会計研究学会特別委員会:最終報告書“税制が企業会計その他の企業行動に及ぼす影響に関する研究”

      Volume: なし Pages: 196-220

    • Related Report
      2021 Research-status Report
  • [Journal Article] The real effect of mandatory disclosure in Japanese firms2020

    • Author(s)
      Sakawa Hideaki、Watanabel Naoki、Yamada Akihiro、Duppati Geeta
    • Journal Title

      Pacific-Basin Finance Journal

      Volume: 60 Pages: 101298-101298

    • DOI

      10.1016/j.pacfin.2020.101298

    • Related Report
      2020 Research-status Report 2019 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan2020

    • Author(s)
      Yamada Akihiro、Sakurai Yuuta、Ishida Ryo
    • Journal Title

      Research in International Business and Finance

      Volume: 54 Pages: 101306-101306

    • DOI

      10.1016/j.ribaf.2020.101306

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] Overconfident CEOs, decentralisation, and tax aggressiveness: evidence from Japan2020

    • Author(s)
      Ishiguro Takehide、Yamada Akihiro
    • Journal Title

      International Journal of Economics and Accounting

      Volume: forthcoming Issue: 1 Pages: 1-1

    • DOI

      10.1504/ijea.2020.10032540

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan2019

    • Author(s)
      Takehide Ishiguro, Akihiro Yamada
    • Journal Title

      中央大学企業研究所 working paper

      Volume: 52 Pages: 1-30

    • Related Report
      2019 Research-status Report
  • [Journal Article] 日本企業の租税負担削減を目的とした利益移転:分析手法のサーベイと日本企業の実態調査2019

    • Author(s)
      山田哲弘
    • Journal Title

      中央大学企業研究所 working paper

      Volume: 48 Pages: 1-38

    • Related Report
      2019 Research-status Report
  • [Journal Article] Do managers mimic rivals’ forecast revisions? Evidence from Japan2019

    • Author(s)
      Akihiro Yamada
    • Journal Title

      International Journal of Economics and Accounting

      Volume: forthcoming Pages: 1-28

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Presentation] 特別委員会(中間報告)日本企業の租税負担削減を目的とした利益移転:分析手法のサーベイと日本企業の実態調査2019

    • Author(s)
      山田哲弘
    • Organizer
      日本会計研究学会
    • Related Report
      2019 Research-status Report

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Published: 2019-04-18   Modified: 2025-01-30  

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