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Study on relevance of risk information

Research Project

Project/Area Number 24730392
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionUniversity of Shizuoka

Principal Investigator

UENO Takefumi  静岡県立大学, 経営情報学部, 講師 (40405147)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywordsリスク / 有価証券報告書 / リスクコミュニケーション / 有用性 / リスク情報 / 資本規制 / 健全性 / 公認会計士 / アクチュアリー / 退職給付 / 自然災害
Outline of Final Research Achievements

I explore on risk information from companies. This study focuses two sides. One is to explore relationship actuaries and certified public accountant(CPA) into risk communication. Second is to explore value relevance of capital requirements for financial institutions. Actuaries calculate and check actuarial items(e.g. pension liabilities) in making financial reports. Actuaries use scientific and mathematical models, which are open to some objective assessment of their quality. Their communications are important to build reliability of financial information. A regulatory capital value promotes that financial institutions have much capital to keep their reputations. On the other hand, almost bankrupt financial institutions has exceeded the capital value at the last fiscal year. This result shows that the capital requirements can’t work as relevance information.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (5 results)

All 2014 2013

All Journal Article (3 results) (of which Peer Reviewed: 2 results,  Acknowledgement Compliant: 1 results) Presentation (2 results) (of which Invited: 1 results)

  • [Journal Article] 金融業における基準値の根拠~ソルベンシー規制とバーゼル規制を例に~2014

    • Author(s)
      上野 雄史
    • Journal Title

      リスク研究学会第27回年次大会報告要旨集

      Volume: 第27回年次大会報告要旨集 Pages: 1-6

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 異なる分野間におけるリスクコミュニケーションの構築と課題 ~アクチュアリーと公認会計士を事例に~2013

    • Author(s)
      上野 雄史
    • Journal Title

      第26回日本リスク研究学会講演論文集

      Volume: 第26回日本リスク研究学会 Pages: 1-4

    • Related Report
      2013 Research-status Report
  • [Journal Article] 企業会計上における保険負債のマージンに関する考察2013

    • Author(s)
      上野 雄史
    • Journal Title

      保険学雑誌

      Volume: 第620号 Pages: 301-320

    • NAID

      130004691624

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Presentation] 金融業における基準値の根拠~ソルベンシー規制とバーゼル規制を例に~2014

    • Author(s)
      上野 雄史
    • Organizer
      リスク研究学会第27回年次大会(基準値セッション)
    • Place of Presentation
      京都大学
    • Year and Date
      2014-11-29
    • Related Report
      2014 Annual Research Report
    • Invited
  • [Presentation] 異なる分野間におけるリスクコミュニケーションの構築と課題 ~アクチュアリーと公認会計士を事例に~2013

    • Author(s)
      上野 雄史
    • Organizer
      日本リスク研究学会
    • Place of Presentation
      中央大学後楽園キャンパス
    • Related Report
      2013 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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