| Project/Area Number |
21530310
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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 |
Public finance/Monetary economics
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| Research Institution | The University of Kitakyushu |
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Principal Investigator |
GOTO Naohisa 北九州市立大学, 経済学部, 教授 (20275118)
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| Co-Investigator(Kenkyū-buntansha) |
UCHIDA Konari 九州大学, 大学院・経済学研究院, 准教授 (80305820)
UMEZAWA Toshihiro 北九州市立大学, 経済学部, 准教授 (60350360)
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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 |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2009: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | 会計制度 / 銀行財務 / ガバナンス / BIS規制 |
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| Research Abstract |
We tried to empirically test the Japanese banks' discretionary accounting behavior by using the banks financial data from 2000 to 2008.The banks made the capital adequacy ratio adjust the amounts of loan loss provision, securities purchased profit, sub-ordinary debt, deferred tax credits and lending. Especially, after 2004, banks with red profit used a large amount of sub-ordinary debt and of decreasing lending. Using the data from 2000 to 2010, we also show regional banks adjusted the general loan loss provision in order to equalize the net operation profit. And capital adequacy ratio would be operated by using both the general and specific loan loss provision.
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