| Project/Area Number |
25590104
|
|---|
| Research Category |
Grant-in-Aid for Challenging Exploratory Research
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Musashi University |
|---|
Principal Investigator |
ARATA Eiko 武蔵大学, 経済学部, 教授 (00386351)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
下川 拓平 武蔵大学, 経済学部, 教授 (00267337)
神楽岡 優昌 武蔵大学, 経済学部, 教授 (40328927)
井上 健一 駒澤大学, 法学部, 教授 (60287852)
|
|---|
| Project Period (FY) |
2013-04-01 – 2017-03-31
|
| Project Status |
Completed (Fiscal Year 2016)
|
| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
|
|---|
| Keywords | 減価償却 / 協力ゲーム理論 / 制度の合理性 / コア / シャープレイ値 / 修正シャープレイ値 / シミュレーション / 会計 / 制度設計 / 協力ゲーム / 主観確率 / 情報構造 / 慣習の制度化 / 会計基準 |
|---|
| Outline of Final Research Achievements |
We proposed a model and solution concepts that describe why stakeholders accept specific depreciation procedures using cooperative game theory. First, we considered the core concept as a solution that provides the scope of acceptable payoffs for the players. The result shows that the conventional straight-line (SL) method is always accepted under practical conditions. In contrast, the fair value measurement is accepted only if the firm can obtain a precise market value for the asset. Next, we simulated the conditions that the SL method is mainly accepted using the Shapley value. We proved that the Shapley value does not strictly explain the rationality of the SL method but we got a conjecture that the longer the depreciation period is, the smaller the unexplainable factor with the Shapley value is. We will prove this near future.
|
