Some factors affecting the formation of corporate accounting institutions and the economic consequences for Japanese markets and firms: An empirical study

Research Project

Project/Area Number	24530583
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	Waseda University
Principal Investigator	USUI Akira 早稲田大学, 商学学術院, 教授 (90193870)
Project Period (FY)	2012-04-01 – 2015-03-31
Project Status	Completed (Fiscal Year 2014)
Budget Amount *help	¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000) Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2012: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Keywords	会計制度 / 会計学 / 財務会計
Outline of Final Research Achievements	This study examines institutional change processes of the Japanese accounting system. The Japanese accounting institutions in the 1950s-1990s were strongly influenced by US Generally Accepted Accounting Principles (US GAAP). The International Accounting Standard Board has much greater influence on Japanese accounting institutional changes in the 2000s and early 2010s. The empirical results suggest that increased foreign ownership may provide positive effects on managers’ incentives to issue timely disclosures.

Report

(4 results)