• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Model Analysis and Empirical Research on Conservatism

Research Project

Project/Area Number 21730387
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionRitsumeikan University

Principal Investigator

NISHITANI Jumpei  Ritsumeikan University, 経営学部, 准教授 (40363717)

Project Period (FY) 2009 – 2010
Project Status Completed (Fiscal Year 2010)
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)
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
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.

Report

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

    (15 results)

All 2010 2009

All Journal Article (5 results) (of which Peer Reviewed: 5 results) Presentation (8 results) Book (2 results)

  • [Journal Article] Types of Conservatism and Management Control2010

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 2010 American Accounting Association Annual Conference.

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] Type I and Type II errors of Conservatism2010

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 2010 Canadian Academic Accounting Association Annual Conference.

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] Conservatism under Taxation2010

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 22nd Asia Pacific Conference on International Accounting Issues.

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] Types of Conservatism and Management Control2009

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 21st Asia Pacific Conference on International Accounting Issues.

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] Types of Conservatism and Management Control2009

    • Author(s)
      Jumpei Nishitani
    • Journal Title

      Proceedings of 21st Asia Pacific Conference on International Accounting Issues

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Presentation] Conservatism under Taxation2010

    • Author(s)
      西谷順平
    • Organizer
      アジア太平洋国際会計学会
    • Place of Presentation
      ゴールドコースト(フルペーパー論文)
    • Year and Date
      2010-11-09
    • Related Report
      2010 Final Research Report
  • [Presentation] Conservatism and Taxation2010

    • Author(s)
      西谷順平
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Gold Coast
    • Year and Date
      2010-11-09
    • Related Report
      2010 Annual Research Report
  • [Presentation] Types of Conservatism and Management Control2010

    • Author(s)
      西谷順平
    • Organizer
      アメリカ会計学会
    • Place of Presentation
      サンフランシスコ(フルペーパー論文)
    • Year and Date
      2010-08-02
    • Related Report
      2010 Final Research Report
  • [Presentation] Types of Conservatism and Management Control2010

    • Author(s)
      西谷順平
    • Organizer
      American Accounting Association
    • Place of Presentation
      San Francisco
    • Year and Date
      2010-08-02
    • Related Report
      2010 Annual Research Report
  • [Presentation] Type I error and Type II errors of Conservatism2010

    • Author(s)
      西谷順平
    • Organizer
      カナダ会計学会
    • Place of Presentation
      バンクーバー(フルペーパー論文)
    • Year and Date
      2010-05-29
    • Related Report
      2010 Final Research Report
  • [Presentation] Type I error and Type II errors of Conservatism2010

    • Author(s)
      西谷順平
    • Organizer
      Canadian Academic Accounting Association
    • Place of Presentation
      Vancouver
    • Year and Date
      2010-05-29
    • Related Report
      2010 Annual Research Report
  • [Presentation] Types of Conservatism and Management Control2009

    • Author(s)
      西谷順平
    • Organizer
      アジア太平洋国際会計学会
    • Place of Presentation
      ラスベガス(フルペーパー論文)
    • Year and Date
      2009-11-24
    • Related Report
      2010 Final Research Report
  • [Presentation] Types of Conservatism and Management Control2009

    • Author(s)
      Jumpei Nishitani
    • Organizer
      Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Las Vegas, USA
    • Year and Date
      2009-11-24
    • Related Report
      2009 Annual Research Report
  • [Book] 分析的会計研究(第3章「保守主義のタイプと破産制約の効果」)2010

    • Author(s)
      太田康広編
    • Publisher
      中央経済社
    • Related Report
      2010 Final Research Report
  • [Book] 分析的会計研究(太田康広編著)(第3章保守主義のタイプと破産制約の効果)2010

    • Author(s)
      西谷順平
    • Publisher
      中央経済社
    • Related Report
      2010 Annual Research Report

URL: 

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

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi