Empirical Analysis on Economic Effects of Corporate Accountability Reporting
| Project/Area Number |
26380599
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 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 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 企業説明責任 / コーポレートガバナンス / 利益の質 / アカウンタビリティ / 統合報告 / ＩＲ / 企業説明責任報告 / ESG / 稼ぐ力 / ＥＳＧ / 受託責任 / 経済効果 |
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| Outline of Final Research Achievements |
The objective of this study is to examine how corporate accountability reporting affect corporate value and activities. We can define the way of the accountability for all stakeholders, including society, environment, and governance, as corporate accountability reporting.However, we have few evidences on economic effects of corporate accountability reporting. This project focuses on different financial reporting systems affect earnings attributes and disclosure on society, environment, and governance affects corporate behavior and corporate value through archival, survey, and inteview research.
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Report
(4 results)
Research Products
(35 results)
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[Presentation] 利益属性の連単比較2016
Author(s)
加賀谷哲之
Organizer
日本会計研究学会
Place of Presentation
静岡市グランシップ10階会議室1002（静岡県）
Year and Date
2016-09-13
Related Report
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