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

The Model Analysis of the relationship between conservatism and the debt ratio, the growth opportunity

Research Project

Project/Area Number 23730452
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionRitsumeikan University

Principal Investigator

NISHITANI Jumpei  立命館大学, 経営学部, 准教授 (40363717)

Project Period (FY) 2011 – 2012
Project Status Completed (Fiscal Year 2013)
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)
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
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.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (14 results)

All 2014 2013 Other

All Journal Article (5 results) (of which Peer Reviewed: 4 results) Presentation (9 results)

  • [Journal Article] Accrual Reversal Effect and Conservatism2014

    • Author(s)
      J. Nishitani
    • Journal Title

      立命館ビジネスジャーナル

      Volume: 巻:8 Pages: 19-38

    • NAID

      40020015671

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] Accrual Reversal Effect and Conservatism2014

    • Author(s)
      Jumpei Nishitani
    • Journal Title

      Ritsumeikan Business Journal

      Volume: Vol.8 Pages: 19-38

    • NAID

      40020015671

    • Related Report
      2013 Annual Research Report
    • Peer Reviewed
  • [Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013

    • Author(s)
      J. Nishitani
    • Journal Title

      社会システム研究

      Volume: 号:27 Pages: 1-21

    • NAID

      110009691616

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] 保守主義の歴史と現代的課題2013

    • Author(s)
      西谷順平
    • Journal Title

      企業会計

      Volume: 巻:65、号:9 Pages: 113-117

    • Related Report
      2013 Annual Research Report 2013 Final Research Report
  • [Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013

    • Author(s)
      Jumpei Nishitani
    • Journal Title

      社会研究システム

      Volume: 27号 Pages: 1-21

    • NAID

      110009691616

    • Related Report
      2013 Annual Research Report
    • Peer Reviewed
  • [Presentation] Accrual Reversal Effect and Conservatism2013

    • Author(s)
      J. Nishitani
    • Organizer
      Asia-Pacific Conference on International Accounting Issues
    • Place of Presentation
      バリ(インドネシア) (査読:有)
    • Year and Date
      2013-11-11
    • Related Report
      2013 Final Research Report
  • [Presentation] Accrual Reversal Effect and Conditional Conservatism2013

    • Author(s)
      J. Nishitani
    • Organizer
      Canadian Academic Accounting Association
    • Place of Presentation
      モントリオール(カナダ) (査読:有)
    • Year and Date
      2013-05-31
    • Related Report
      2013 Final Research Report
  • [Presentation] Conservatism under Book-Tax Conformity2013

    • Author(s)
      J. Nishitani
    • Organizer
      European Accounting Association
    • Place of Presentation
      パリ(フランス) (査読:有)
    • Year and Date
      2013-05-06
    • Related Report
      2013 Final Research Report
  • [Presentation] Conservatism under Book-Tax Conformity

    • Author(s)
      Jumpei Nishitani
    • Organizer
      European Accounting Association
    • Place of Presentation
      Paris, France
    • Related Report
      2013 Annual Research Report
  • [Presentation] Accrual Reversal Effect and Condtional Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      Canadian Academic Accounting Association
    • Place of Presentation
      Montreal, Canada
    • Related Report
      2013 Annual Research Report
  • [Presentation] Accrual Reversal Effect and Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      Asia-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Bali, Indonesia
    • Related Report
      2013 Annual Research Report
  • [Presentation] Conservatism Under Book-Tax Conformity

    • Author(s)
      Jumpei Nishitani
    • Organizer
      2013 European Accounting Association Annual Congress
    • Place of Presentation
      Paris, France
    • Related Report
      2012 Research-status Report
  • [Presentation] Accrual Reversal Effect and Conditional Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      2013 American Accounting Association Annual Meeting
    • Place of Presentation
      Anaheim, U.S.A.
    • Related Report
      2012 Research-status Report
  • [Presentation] Accrual Reversal Effect and Conditional Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      2013 Canadian Academic Accounting Association Annual Cnference
    • Place of Presentation
      Montreal, Canada
    • Related Report
      2012 Research-status Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi