| Project/Area Number |
23730452
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2011: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Keywords | 財務会計 / 保守主義 / 会計保守主義 / アナリティカル / 分析的会計研究 / 契約理論 / 多期間モデル / アクルーアルの反転 / 債務契約 / モラル・ハザード |
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| Research Abstract |
The purpose of this research is to analyze and clarify the relationship between accounting conservatism and the debt ratio or the growth opportunity with multi-period models. In the former half period of the research, the effort had been paid to develop a basic multi-period model for the analysis of conservatism. The economical result of the analysis of conservatism with that basic model was presented at CAAA (Canadian Academic Accounting Association) and APC (Asia-Pacific Conference on the International Accounting), and some international forums, some domestic research conferences, and then, finally, was published as a research paper in a refereed journal. In the latter half period, the analysis has been carried out with the multi-period model in which the parameters for the debt ratio or the growth opportunity are built, however, some results were already obtained but not published yet.
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