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Empirical analysis on recognition versus disclosure issues in financial reporting

Research Project

Project/Area Number 21530466
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

MATSUURA Yoshiyuki  山口大学, 大学院・技術経営研究科, 教授 (70274149)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords資本市場 / コンバージェンス / フォーマット効果 / 株主優待 / ディスクロージャー
Research Abstract

This research investigates" format effect" of financial reporting with respect to both individual and foreign institutional investors' behaviors. Regarding foreign investors, it examines whether the differences between the reported numbers and the numbers obtained from globally standardized database would affect foreign investors' ownership and consequently finds no statistically significant impact. The research on format effect to individual investors is undertaken by questionnaire survey to see the relationship between their knowledge about accounting treatment and attention to footnote disclosure and their investment behaviors. By holding considerable length and prioritizing stockholder perks they reduce the potential impact of format effect.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (1 results)

All 2010

All Journal Article (1 results)

  • [Journal Article] 税額控除が研究開発投資に与える影響2010

    • Author(s)
      米谷健司・松浦良行
    • Journal Title

      會計

      Volume: 第178巻第4号 Pages: 124-139

    • NAID

      40017278492

    • Related Report
      2011 Final Research Report

URL: 

Published: 2009-04-01   Modified: 2016-04-21  

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