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An analysis of profitability of stock portfolios based on environmental accounting information

Research Project

Project/Area Number 20530410
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

PARK Eunjee  Kagawa University, 経済学部, 准教授 (00345860)

Project Period (FY) 2008 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Keywords環境会計 / 環境投資 / 環境コスト / 経営戦略 / 株式リターン / 投資意思決定 / 環境負債 / 企業属性 / CSR / 企業行動 / 環境省ガイドライン
Research Abstract

In the study, I attempt to analyze how investors depend their investment decisions on the environmental cost information disclosed by Japanese corporations and how such decisions affect the stock returns of these corporations. The result clearly shows that the expense of environmental costs is evaluated by investors and hence there are economic incentives for Japanese corporations to be involved in environmental preservation activity.

Report

(4 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • 2008 Annual Research Report
  • Research Products

    (11 results)

All 2011 2010 2009 2008

All Journal Article (11 results) (of which Peer Reviewed: 4 results)

  • [Journal Article] 環境会計情報の企業価値関連性について2011

    • Author(s)
      朴恩芝
    • Journal Title

      経済論叢(香川大学)

      Volume: 83-4 Pages: 229-242

    • NAID

      120007009757

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 資産除去債務の会計と環境負債2010

    • Author(s)
      朴恩芝
    • Journal Title

      経済論叢 第83巻第3号

      Pages: 93-104

    • NAID

      120007009770

    • Related Report
      2010 Final Research Report
  • [Journal Article] 企業戦略としての環境投資-環境会計情報の分析2010

    • Author(s)
      朴恩芝
    • Journal Title

      『社会関連会計研究』(日本社会関連会計学会) 第22号

      Pages: 73-83

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] 資産除去債務の会計と環境負債2010

    • Author(s)
      朴恩芝
    • Journal Title

      経済論叢(香川大学)

      Volume: 83-3 Pages: 93-104

    • NAID

      120007009770

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 企業戦略としての環境投資-環境会計情報の分析2010

    • Author(s)
      朴恩芝
    • Journal Title

      社会関連会計研究(日本社会関連会計学会)

      Volume: 22 Pages: 73-83

    • Related Report
      2010 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 企業の環境投資と株式リターン2009

    • Author(s)
      朴恩芝
    • Journal Title

      『社会関連会計研究』(日本社会関連会計学会) 第21号

      Pages: 65-75

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] CSRとステーク・ホルダー・エンゲージメント2009

    • Author(s)
      朴恩芝
    • Journal Title

      経済論叢 第82巻第1・2号

      Pages: 87-98

    • NAID

      120007009806

    • Related Report
      2010 Final Research Report
  • [Journal Article] CSRとステークホルダー・エンゲージメント2009

    • Author(s)
      朴恩芝
    • Journal Title

      経済論叢(香川大学) 第82巻

      Pages: 87-98

    • NAID

      120007009806

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 企業の環境投資と株式リターン2009

    • Author(s)
      朴恩芝
    • Journal Title

      社会関連会計研究(日本社会関連会計学会誌) 第21号

      Pages: 65-75

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 環境会計と企業行動2008

    • Author(s)
      朴恩芝
    • Journal Title

      経済論叢 第81巻第3号

      Pages: 195-207

    • NAID

      120007168627

    • Related Report
      2010 Final Research Report
  • [Journal Article] 環境会計と企業行動2008

    • Author(s)
      朴 恩芝
    • Journal Title

      経済論叢 81-3

      Pages: 195-207

    • NAID

      120007168627

    • Related Report
      2008 Annual Research Report

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Published: 2008-04-01   Modified: 2016-04-21  

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