| Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Outline of Final Research Achievements |
This study focuses on the comparability of financial information. Comparability is one of the qualitative characteristics that are necessary to provide useful financial information. Specifically, I investigate how the concept of comparability in the prior literature is measured. I then present the trends for comparability over time for Japanese firms that use Japanese accounting standards.
First, in the review of the prior research, I divide the different ways to measure comparability into the input approach and the output approach, and discuss the features of measures used in the literature. I then analyze the trends for the comparability using the measure developed by De Franco et al. (2010), which is the most frequently used measure in previous studies. As a result, it is shown that the comparability of corporate financial information is improving over time with the globalization of accounting standards.
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