| 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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| 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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