• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Research on accounting standards for asset measurement

Research Project

Project/Area Number 20730311
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionHosei University

Principal Investigator

KAWASHIMA Kenji  Hosei University, 経営学部, 准教授 (80406652)

Project Period (FY) 2008 – 2009
Project Status Completed (Fiscal Year 2009)
Budget Amount *help
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords時価測定 / 公正価値 / 回収可能価額 / 資産再評価 / 減損会計 / 土地再評価 / 遊休資産 / 会計情報の信頼性
Research Abstract

I conduct two primary empirical researches on the accounting for asset revaluation or impairment. First, I examine the accounting practice applied by Japanese firms, as well as the associations between the method of measuring asset value (recoverable amount) and accounting incentives. Second, I examine the Japanese land revaluation practice applied in 1998 to 2002 and evaluate the reliability of that measurement. The empirical results indicate that those practices (asset measurement and reliability) have stronger association with accounting incentives.

Report

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

    (10 results)

All 2009 2008

All Journal Article (6 results) Presentation (4 results)

  • [Journal Article] 遊休資産の実態と情報開示2009

    • Author(s)
      川島健司
    • Journal Title

      『新たな情報開示モデルとIR』日本インベスター・リレーションズ学会の成果報告書

      Pages: 113-125

    • Related Report
      2009 Final Research Report
  • [Journal Article] 公正価値の信頼性(1)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61、No.11

      Pages: 108-109

    • Related Report
      2009 Final Research Report
  • [Journal Article] 公正価値の信頼性(2)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61、No.12

      Pages: 92-93

    • Related Report
      2009 Final Research Report
  • [Journal Article] 公正価値の信頼性(1)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61,No.11

      Pages: 108-109

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 公正価値の信頼性(2)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61, No.12

      Pages: 92-93

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 遊休資産の実態と情報開示2009

    • Author(s)
      川島健司
    • Journal Title

      日本インベスター・リレーションズ成果報告書『新たな情報開示モデルとIR』

      Pages: 113-125

    • Related Report
      2008 Annual Research Report
  • [Presentation] 土地再評価の『再評価』-時価測定の信頼性に関する分析2009

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会・第68回大会
    • Place of Presentation
      関西学院大学西宮上ヶ原キャンパス
    • Year and Date
      2009-09-03
    • Related Report
      2009 Final Research Report
  • [Presentation] 土地再評価の「再評価」-時価測定の信頼性に関する分析2009

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会・第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-03
    • Related Report
      2009 Annual Research Report
  • [Presentation] 減損会計における日本企業の時価測定2008

    • Author(s)
      川島健司
    • Organizer
      日本ディスクロージャー研究学会・第10回研究大会
    • Place of Presentation
      一橋大学国立キャンパス
    • Year and Date
      2008-11-08
    • Related Report
      2009 Final Research Report
  • [Presentation] 減損会計における回収可能価額の測定2008

    • Author(s)
      川島健司
    • Organizer
      ディスクロージャー研究学会
    • Place of Presentation
      一橋大学
    • Year and Date
      2008-11-06
    • Related Report
      2008 Annual Research Report

URL: 

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

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi