Empirical research on segment reporting: Evidence from Japan
Project/Area Number |
25380621
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Hosei University |
Principal Investigator |
NAKANO Takayuki 法政大学, キャリアデザイン学部, 教授 (70287952)
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Project Period (FY) |
2013-04-01 – 2017-03-31
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Project Status |
Completed (Fiscal Year 2016)
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Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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Keywords | セグメント情報 / マネジメント・アプローチ / プロプライエタリー・コスト / エージェンシー・コスト / 会計情報の有用性 / 機密費用 / 多角化政策 / グローバル化政策 / 国際比較 |
Outline of Final Research Achievements |
In the fiscal year ended March 31, 2011, a new standard on segment information was introduced in Japan. The new standard aims to improve segment information by introducing a global standard method called the Management Approach (MA). The purpose of this research is to study the effect of introducing MA. The findings of this research are as follows. First, after the introduction of MA, the degree of segmentation grew larger, and there was an improvement in the content of segment information, particularly in businesses that originally used a single segment. Second, we found that segment information is influenced by managers’ economic incentives, but no evidence was found to indicate that such behavior was deterred after the introduction of MA.
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Report
(5 results)
Research Products
(11 results)
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[Presentation] 国境を超える実証研究2014
Author(s)
中野貴之
Organizer
資金会計フォーラム設立準備委員会統一論題報告
Place of Presentation
愛知学院大学楠元キャンパス(愛知県名古屋市)
Year and Date
2014-07-06
Related Report
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