Earnings Property, accounting behavior, and risk-taking of Japanese firms
| Project/Area Number |
26380600
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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 |
Nakano Makoto 一橋大学, 大学院商学研究科, 教授 (00275017)
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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: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 利益平準化 / 保守主義 / リスクテイク / 銀行会計 / リスクテイク行動 / 保守的会計行動 / 条件付保守主義 / 無条件保守主義 / 投資行動 |
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| Outline of Final Research Achievements |
Japanese firms are in the era of low growth. We aim to investigate how accounting behavior and risk-taking affect accounting numbers property. Concretely, we empirically analysed how conservative accounting behavior affects time-series earnings volatility, investment efficiency, performance, and firm value. The results were presented at American Accounting Association, European Accounting Association, Bank of Japan,and The University of Sydney Business School. The article was published in Financial Research from Bank of Japan. In addition, we published a research book, "Macro and Micro Empirical Accounting" from CHUOKEIZAI-SHA in April 2017.
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Report
(4 results)
Research Products
(18 results)
