Analytical Studies on Accounting Conservatism

• Project/Area Number: 24530572
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Keio University
• Principal Investigator: OHTA Yasuhiro 慶應義塾大学, 経営管理研究科, 教授 (70420825)
• Project Period (FY): 2012-04-01 – 2016-03-31
• Project Status: Completed (Fiscal Year 2015)
• Budget Amount: ¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000); Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
• Keywords: 保守主義 / モラル・ハザード / 有限責任 / 経営者報酬 / 業績評価 / ディスクロージャー / 意思決定統制機能 / 有限責任制約 / 契約統制機能

Outline of Final Research Achievements

Accounting conservatism is a long-standing accounting principle, although its rationale has been frequently questioned. Recent analytical studies reveal that accounting conservatism could emerge in plausible settings. This research examines how accounting conservatism
relates to firm characteristics in a binary moral hazard setting with limited liability and a compensation cap. The research also provides a model justifying conditional accounting conservatism.

Research Products

• [Journal Article] 理論と実証の融合 ーアーカイバル・リサーチのミクロ経済学的基礎ー (2016)
  • Author(s): 太田康広
  • Journal Title: 會計 Volume: 189 Pages: 51-63
• [Journal Article] 利益の堅さと利益マネジメント (2015)
  • Author(s): 太田康広
  • Journal Title: 會計 Volume: 188 Pages: 310-324
  • NAID: 40020565693
• [Journal Article] モラル・ハザードと会計上の保守主義 (2014)
  • Author(s): 太田康広
  • Journal Title: 會計 Volume: 185 Pages: 374-388
• [Journal Article] 理論会計学の意義と役割 (2013)
  • Author(s): 太田康広
  • Journal Title: 會計 Volume: 183 Pages: 60-72
• [Journal Article] 会計研究の新しい潮流 (2012)
  • Author(s): 太田康広
  • Journal Title: 企業会計 Volume: 64 Pages: 452-453
• [Presentation] 理論と実証の融合 (2015)
  • Author(s): 太田康広
  • Organizer: 日本会計研究学会
  • Place of Presentation: 神戸大学（兵庫県・神戸市）
  • Year and Date: 2015-09-07
  • Invited
• [Presentation] Book-Tax Conformity and Compensation Contracts (2014)
  • Author(s): Yutaro Murakami
  • Organizer: Asian Pacific Conference on International Accounting Issues
  • Place of Presentation: Regent Hotel, Taipei, Taiwan
  • Year and Date: 2014-10-28
• [Presentation] Book-Tax Conformity and Compensation Contracts (2014)
  • Author(s): Yutaro Murakami
  • Organizer: European Accounting Association
  • Place of Presentation: Estonian Business School main building Tallin, Estonia
  • Year and Date: 2014-05-23
• [Presentation] Accounting Conservatism and Firm Characteristics
  • Author(s): Yasuhiro Ohta
  • Organizer: European Accounting Association
  • Place of Presentation: Dauphine Universite, Paris, France
• [Presentation] Accounting Conservatism and Firm Characteristics
  • Author(s): Yasuhiro Ohta
  • Organizer: American Accounting Association
  • Place of Presentation: Hilton Anaheim/Anaheim Marriot, Anaheim CA, USA
• [Presentation] 会計上の保守主義と企業特性
  • Author(s): 太田康広
  • Organizer: 日本会計研究学会
  • Place of Presentation: 中部大学（愛知県）
• [Presentation] Accounting Conservatism and Firm Characteristics
  • Author(s): Yasuhiro Ohta
  • Organizer: Asian Academic Accounting Association
  • Place of Presentation: Park Royal Hotel, Penang, Malaysia
• [Presentation] 理論会計学の意義と役割
  • Author(s): 太田康広
  • Organizer: 日本会計研究学会
  • Place of Presentation: 一橋大学
• [Presentation] Accounting Conservatism and Firm Characteristics
  • Author(s): Yasuhiro Ohta
  • Organizer: Asian Pacific Conference on International Accounting Issues
  • Place of Presentation: Maui, Hawaii, U.S.A.
• [Presentation] Accounting Conservatism and Firm Characteristics
  • Author(s): Yasuhiro Ohta
  • Organizer: Asian Academic Accounting Association
  • Place of Presentation: Kyoto, Japan