A study on the viewpoint of corporate governance and the quality of financial reporting
| Project/Area Number |
21530469
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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 |
Accounting
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| Research Institution | Oita University |
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Principal Investigator |
KABATA Ryuzo 大分大学, 経済学部, 教授 (60185965)
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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 |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | コーポレート・ガバナンス / 資本概念 / 利益概念 / 価・実現主義 / 時価会計 / 作成者(あるいは利用者)指向を重視した受託責任概念(目的) / 原価・実現主義 / 時価主義 |
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| Research Abstract |
The purposes of this study are to consider the fair value of securities without quoted prices, profit concept, capital concept and stewardship concept/objective from the viewpoint of corporate governance. As a result, we conclude that the fair value of securities without quoted prices can be rationally interpreted within the framework of investment decision-making objective, that the capital concept is valid the method to prescribe directly the capital. And we indicated that the stewardship concept/objective has changed its emphasis point from the preparer-oriented to the user-oriented stewardship concept/objective.
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Report
(4 results)
Research Products
(8 results)
