The relationship between firm risk and accounting information
| Project/Area Number |
26380630
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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 | Nagoya City University |
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Principal Investigator |
Okuda Shin'ya 名古屋市立大学, 大学院経済学研究科, 教授 (40351431)
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 会計学 / リスク / 実証研究 / 会計情報 / 資本市場 / 会計情報システム |
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| Outline of Final Research Achievements |
I find that security market evaluate firm value using not only accounting information but also firm's own risks. For example, I find that the impact of the error of management forecast on firm's risk depends on its information environment. I find that the impact of tax avoidance on firm value depends on CSR activities and on other governance mechanism. I also find that the cooperation of other department and the high quality human resources are crucial for making accounting information.
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Report
(5 results)
Research Products
(11 results)
