| Project/Area Number |
21330110
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Doshisha University (2010-2011)
Kobe University (2009) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
NAKANO Tsuneo 神戸大学, 経営学研究科, 教授 (60093522)
SAKURAI Hisakatsu 神戸大学, 経営学研究科, 教授 (10127368)
GOTOH Masatoshi 神戸大学, 経営学研究科, 教授 (70186899)
SUZUKI Kazumi 神戸大学, 経営学研究科, 教授 (90235937)
OTOGAWA Kazuhisa 神戸大学, 経営学研究科, 教授 (90295733)
SHIMIZU Yasuhiro 神戸大学, 経営学研究科, 准教授 (80324903)
YOSANO Tadanori 神戸大学, 経営学研究科, 准教授 (80346410)
TAKADA Tomomi 神戸大学, 経営学研究科, 准教授 (00452483)
KITAGAWA Norio 神戸大学, 経営学研究科, 准教授 (80509844)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥18,850,000 (Direct Cost: ¥14,500,000、Indirect Cost: ¥4,350,000)
Fiscal Year 2011: ¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2010: ¥7,670,000 (Direct Cost: ¥5,900,000、Indirect Cost: ¥1,770,000)
Fiscal Year 2009: ¥7,670,000 (Direct Cost: ¥5,900,000、Indirect Cost: ¥1,770,000)
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| Keywords | 経済的実質主義 / 保守主義 / 株式所有構造 / 国際会計基準 / 会計情報の質的特性 / 経済的帰結 / 証券市場機能の強化 / 会計学 / 財務会計 |
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| Research Abstract |
This research strives to achieve the optimal design for a corporate information disclosure system from the aspect of 'the substance over form.' The four-sub system, such as financial information, non-financial information, internal control, and audit, which construct the corporate disclosure system, are connected mutually and complemented together. These four sub systems unite in an attempt to build up a practical corporate disclosure and work as one. This research has specified the significance of the comprehensive, synthetic corporate disclosure system, which considers the cost-benefit analysis. The cost-benefit analysis represents the philosophical optimization between corporate managers and information users.
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