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Empirical Analysis on Economic Effects of Corporate Accountability Reporting

Research Project

Project/Area Number 26380599
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionHitotsubashi University

Principal Investigator

Kagaya Tetsuyuki  一橋大学, 大学院商学研究科, 准教授 (80323913)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
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)
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
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.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (35 results)

All 2017 2016 2015 2014 Other

All Int'l Joint Research (2 results) Journal Article (18 results) (of which Open Access: 1 results) Presentation (13 results) (of which Int'l Joint Research: 3 results,  Invited: 2 results) Book (1 results) Funded Workshop (1 results)

  • [Int'l Joint Research] スタンフォード大学/アジア太平洋研究所(米国)

    • Related Report
      2016 Annual Research Report
  • [Int'l Joint Research] ミネソタ州立大学/ムーアヘッド校(米国)

    • Related Report
      2016 Annual Research Report
  • [Journal Article] SDGs達成に向けて投資家が果たす役割と責任2017

    • Author(s)
      加賀谷哲之
    • Journal Title

      ニッセイ年金ストラテジー

      Volume: 251

    • Related Report
      2016 Annual Research Report
  • [Journal Article] Does mandatory quarterly financial reporting affect corporate investment behavior?2016

    • Author(s)
      Tetsuyuki Kagaya
    • Journal Title

      Kenji E.Kushida, Yuko Kasuya, and Eiji Kawabata(編) ”Information Governance in Japan: Towards a New Comparative Paradigm”, Stanford Silicon Valley(図書所収論文)

      Volume: e-book

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 2015年調査から考える 為替リスク管理の効果的実践(第1回)なぜいま為替リスク管理か2016

    • Author(s)
      加賀谷哲之・小柳 陽一朗
    • Journal Title

      企業会計

      Volume: 68(7) Pages: 977-980

    • NAID

      40020836042

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 2015年調査から考える 為替リスク管理の効果的実践(第2回)日本企業の為替リスク管理の実態2016

    • Author(s)
      加賀谷哲之・小柳 陽一朗
    • Journal Title

      企業会計

      Volume: 68(8) Pages: 1134-1139

    • NAID

      40020866800

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 2015年調査から考える 為替リスク管理の効果的実践(第3回・終)地政学リスクを克服する管理体制2016

    • Author(s)
      加賀谷哲之・小柳 陽一朗
    • Journal Title

      企業会計

      Volume: 68(9) Pages: 1272-1277

    • NAID

      40020894426

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 価値創造指標の国際比較-日本企業の利益率はなぜ低いのか?2016

    • Author(s)
      加賀谷哲之
    • Journal Title

      會計

      Volume: 190(6) Pages: 649-663

    • NAID

      40021004106

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 戦略的ESGインテグレーションの実践に向けて2016

    • Author(s)
      加賀谷哲之
    • Journal Title

      ニッセイ年金ストラテジー

      Volume: 240

    • Related Report
      2015 Research-status Report
  • [Journal Article] 日本企業のコーポレートガバナンスの現状と課題2016

    • Author(s)
      加賀谷哲之
    • Journal Title

      資本市場

      Volume: 370

    • Related Report
      2015 Research-status Report
  • [Journal Article] How does Corporate Governance Structure affect risk taking activities in Japanese Firms?2016

    • Author(s)
      Tetsuyuki Kagaya and Toshihito Jinnai
    • Journal Title

      Hitotsubashi Journal of Commerce and Management

      Volume: forthcoming Pages: 1-34

    • NAID

      120005893700

    • Related Report
      2015 Research-status Report
  • [Journal Article] ESGインテグレーションを統合させる統合報告2016

    • Author(s)
      加賀谷哲之
    • Journal Title

      経済経営研究(日本政策投資銀行 設備投資研究所)

      Volume: forthcoming

    • Related Report
      2015 Research-status Report
  • [Journal Article] 中小企業のための使えるBCM2015

    • Author(s)
      加賀谷哲之
    • Journal Title

      日本政策金融公庫調査月報

      Volume: 87 Pages: 38-43

    • Related Report
      2015 Research-status Report
  • [Journal Article] 予想利益と実績利益の属性比較2015

    • Author(s)
      加賀谷哲之
    • Journal Title

      會計

      Volume: 188(5) Pages: 584-598

    • NAID

      40020623386

    • Related Report
      2015 Research-status Report
  • [Journal Article] コーポレートガバナンス改革を企業価値創造に結びつける取り組み2015

    • Author(s)
      加賀谷哲之
    • Journal Title

      資本市場

      Volume: 360 Pages: 16-21

    • Related Report
      2015 Research-status Report
  • [Journal Article] コーポレートガバナンス・コードを超えて : 持続的な企業価値創造に向けた課題は何か2015

    • Author(s)
      加賀谷哲之
    • Journal Title

      MARR

      Volume: 248 Pages: 35-39

    • NAID

      40020366304

    • Related Report
      2014 Research-status Report
  • [Journal Article] 日本企業の利益属性にみる会計観と個別会計基準の関係性2015

    • Author(s)
      加賀谷哲之
    • Journal Title

      會計

      Volume: 187(4) Pages: 444-457

    • NAID

      40020406214

    • Related Report
      2014 Research-status Report
  • [Journal Article] Quarterly Earning Management Around the World ;Loss Avoidance or Earnings Decrease Avoidance?2014

    • Author(s)
      Fujiyama,K., T.Kagaya, T.Suzuki, and Y.Takahashi.
    • Journal Title

      Hitotsubashi Journal of Commerce and Management,

      Volume: 48(1) Pages: 1-30

    • NAID

      120005521663

    • Related Report
      2014 Research-status Report
    • Open Access
  • [Journal Article] ビジネスと人権問題と持続的な企業価値創造2014

    • Author(s)
      加賀谷哲之
    • Journal Title

      アジ研ワールド・トレンド

      Volume: 223 Pages: 9-13

    • Related Report
      2014 Research-status Report
  • [Journal Article] 統合報告が企業経営に与える影響2014

    • Author(s)
      加賀谷哲之
    • Journal Title

      企業会計

      Volume: 66(5) Pages: 686-693

    • Related Report
      2014 Research-status Report
  • [Presentation] DO CHANGES IN CONSOLIDATED ACCOUNTING SYSTEM AFFECT EARNINGS ATTRIBUTES AND DIVIDEND POLICY IN JAPANESE FIRMS?2017

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      40th European Accounting Association
    • Place of Presentation
      Meeting Room 11 HOTEL SOROLLA, Valencia Spain
    • Year and Date
      2017-05-11
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] HOW DO CHANGES IN LEASE ACCOUNTING STANDARDS AFFECT LEASE TRANSACTIONS?2016

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      28th Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Room Maui, The Ritz-Carlton, Kapalua, Maui Hawai, US
    • Year and Date
      2016-11-08
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [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
      2016 Annual Research Report
  • [Presentation] Earnings Quality from a Management Perspective Focusing on a Japan-U.S. comparison2015

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      ROYAL PALMS GARDEN LOUNGE(Australia)
    • Year and Date
      2015-11-04
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] 企業価値創造を支える統合報告2015

    • Author(s)
      加賀谷哲之
    • Organizer
      国際会計研究学会第32回大会
    • Place of Presentation
      専修大学神田校舎303教室(東京都千代田区)
    • Year and Date
      2015-10-03
    • Related Report
      2015 Research-status Report
    • Invited
  • [Presentation] 予想利益と実績利益の属性比較2015

    • Author(s)
      加賀谷哲之
    • Organizer
      日本会計研究学会第74回大会
    • Place of Presentation
      神戸大学六甲台キャンパスアカデミア館5F501号(兵庫県神戸市)
    • Year and Date
      2015-09-08
    • Related Report
      2015 Research-status Report
  • [Presentation] 企業価値創造 企業の経済的特徴2015

    • Author(s)
      加賀谷哲之
    • Organizer
      RIアジア2015
    • Place of Presentation
      東京証券取引所 東証ホール
    • Year and Date
      2015-04-22
    • Related Report
      2014 Research-status Report
  • [Presentation] 日本企業の利益属性にみる会計観と個別会計基準の関係性2014

    • Author(s)
      加賀谷哲之
    • Organizer
      日本会計研究学会関東部会
    • Place of Presentation
      日本大学経済学部(水道橋)7号館2階講堂
    • Year and Date
      2014-12-06
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] Does Mandatory Quarterly Financial Reporting Affect Corporate Investment Behavior?2014

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      International Accounting Conference and Student Forum
    • Place of Presentation
      Room 401, Universitas Indonesia, Jakarta, Indonesia
    • Year and Date
      2014-11-25
    • Related Report
      2014 Research-status Report
  • [Presentation] The relation between Stable Dividend Policy and Presentation of Extraordinary Profits or Losses2014

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      26th Annual Meeting of Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      VIP R7 of the Regent Hotel, Taipei, Taiwan
    • Year and Date
      2014-10-28
    • Related Report
      2014 Research-status Report
  • [Presentation] How does Corporate Governance Structure affect risk taking activitiesin Japanese firms?2014

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      日本会計研究学会第73回全国大会
    • Place of Presentation
      横浜国立大学経済学部講義棟212室
    • Year and Date
      2014-09-06
    • Related Report
      2014 Research-status Report
  • [Presentation] Does Mandatory Quarterly Financial Reporting Affect Corporate Investment Behavior?2014

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      Annual Meetings of America Accounting Association
    • Place of Presentation
      2nd floor 204, Hilton Hotel Atlanta, Atlanta, Geogia, US.
    • Year and Date
      2014-08-05
    • Related Report
      2014 Research-status Report
  • [Presentation] PostIPO performance and Ownership structure in Japan2014

    • Author(s)
      Tetsuyuki Kagaya
    • Organizer
      'th annual Stanford/Santa Clara Conference on Japanese Entrepreneurship
    • Place of Presentation
      Meyer Library Room 143, Stanford University
    • Year and Date
      2014-06-10
    • Related Report
      2014 Research-status Report
  • [Book] 仕事に役立つ経営学2014

    • Author(s)
      浅羽茂、三品和弘、楠木建、岡田正大、金井壽宏、鈴木竜太、東出浩教、梅津光弘、加賀谷哲之、中野誠、武石彰
    • Total Pages
      236
    • Publisher
      日本経済新聞出版社
    • Related Report
      2014 Research-status Report
  • [Funded Workshop] 28th Asian Pacific Conference on International Accounting Issues2016

    • Place of Presentation
      Maui Hawaii
    • Year and Date
      2016-11-07
    • Related Report
      2016 Annual Research Report

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Published: 2014-04-04   Modified: 2022-02-16  

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