Unraveling the Dynamics of International Accounting: Exploring the Impact of IFRS Adoption on Firms' Financial Reporting and Business Strategies

Research Project

Project/Area Number	24K16488
Research Category	Grant-in-Aid for Early-Career Scientists
Allocation Type	Multi-year Fund
Review Section	Basic Section 07100:Accounting-related
Research Institution	Ritsumeikan University
Principal Investigator	呉懿立命館大学, 経営学部, 准教授 (40830211)
Project Period (FY)	2024-04-01 – 2027-03-31
Project Status	Granted (Fiscal Year 2024)
Budget Amount *help	¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000) Fiscal Year 2026: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000) Fiscal Year 2025: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2024: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords	Internatonal Accounting / IFRS / Externalities
Outline of Research at the Start	Throughout this project, I strive to contribute to the academic and practical understanding of how global accounting standards like IFRS influence the strategic maneuvers of firms. The goal is to enhance the dialogue around accounting practices in the context of international business.