| Project/Area Number |
21730387
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
NISHITANI Jumpei Ritsumeikan University, 経営学部, 准教授 (40363717)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | 財務会計 / モデル研究 / 保守主義 / 分析的会計研究 / 契約理論 / 会計情報システム |
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| Research Abstract |
In 2009, I analyzed the impact on the outcome of the model coming from the difference of formulation in the accounting information system for the model analysis of accounting conservatism. In 2010, I brushed up the model analysis of accounting conservatism, and made presentations about it in the annual meetings of the Canadian Academic Accounting Association in May and the American Accounting Association in August. Afterwards, I brushed up my research, and made a presentation of an extended model analysis which is expected to generate hypotheses for an empirical study in the Asia Pacific Conference on International Accounting. In the meantime, one of my papers written in Japanese was published as a chapter of a book from the Chuo Keizaisha.
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