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2004 Fiscal Year Final Research Report Summary

Economic policy of environmental accounting information disclosure

Research Project

Project/Area Number 14530052
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field 経済政策(含経済事情)
Research InstitutionWaseda University (2004)
Kobe University (2002-2003)

Principal Investigator

SUDA Kazuyuki  Waseda University, Faculty of Commerce, Professor, 商学学術院・大学院・ファイナンス研究科, 教授 (00171273)

Project Period (FY) 2002 – 2004
Keywordsenvironmental accounting / disclosure / environmental assts / environmental expense / environmental liabilities / securities investment decision / institutional accounting / environmental reports
Research Abstract

On the 14th year of Heisei, first, I researched the disclosure level of environmental accounting information among 5 to 18 nations and 6 industries in Japan. The results show that the disclosure level of environmental accounting information of Canadian firms is higher and that of Japanese firms is lower. Moreover, I find that the disclosure level of environmental accounting information of chemical and petrochemical industry firms is higher and that of motor industry firms is lower. Second, I studied the determinants of the disclosure level of environmental accounting information and find that the disclosure regulation, uncertainty of environmental liabilities, negotiation and lawsuit against environmental liabilities, and the paln of financing influence the firms' disclosure level of environmental accounting information.
On the 15th year of Heisei, I researched the usefulness of environmental accounting information to the decision of securities investment. I find the statistical significant relationship between the environmental accounting information and stock returns. Disclosure of environmental accounting information raises the usefulness of financial reporting. However, I also find the managers' strategic disclosure of environmental accounting information, especially about environmental liabilities.
On the 16th year of Heisei, I made the above research delicate and suggested that the Japanese accounting standards setting body should consider introducing the environmental accounting standards to Japan. There are many environmental accounting standards in the U.S. and the invertors use the information for their investment decision-making. We need in Japan to set the standard of recognition and measurement for environmental expense, environmental assts, and environmental liabilities.

  • Research Products

    (13 results)

All 2005 2004 2003 2002

All Journal Article (12 results) Book (1 results)

  • [Journal Article] 新会計基準設定の経済的帰結2005

    • Author(s)
      須田一幸
    • Journal Title

      會計 167

      Pages: 13-32

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Economic consequences of new accounting standards setting.2005

    • Author(s)
      SUDA, Kazuyuki
    • Journal Title

      Accounting Vol.167

      Pages: 13-32

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 企業会計における利害調整機能2004

    • Author(s)
      須田一幸
    • Journal Title

      會計 165

      Pages: 1-17

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Corporate accounting and the role of reconciliation between the stakeholders.2004

    • Author(s)
      SUDA, Kazuyuki
    • Journal Title

      Accounting Vol.165

      Pages: 1-17

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 法的規制で環境会計の情報開示を進めよ2003

    • Author(s)
      須田一幸
    • Journal Title

      エコノミスト 81

      Pages: 54-57

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 会計情報の質の決定要因2003

    • Author(s)
      須田一幸
    • Journal Title

      企業会計 55

      Pages: 56-64

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] ファイナンス論と会計利益2003

    • Author(s)
      須田一幸
    • Journal Title

      企業会計 55

      Pages: 32-42

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] To improve environmental accounting disclosure through legal control. (in Japanese)2003

    • Author(s)
      SUDA, Kazuyuki
    • Journal Title

      Economist Vol.81

      Pages: 54-57

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Determinants of the quality of accounting information. (in Japanese)2003

    • Author(s)
      SUDA, Kazuyuki
    • Journal Title

      Corporate Accounting Vol.55

      Pages: 56-64

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Finance theory and accounting earnings. (in Japanese)2003

    • Author(s)
      SUDA, Kazuyuki
    • Journal Title

      Corporate Accounting Vol.55

      Pages: 32-42

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 環境会計情報と証券投資意思決定2002

    • Author(s)
      須田一幸
    • Journal Title

      社会関連会計研究(日本社会関連会計学会) 14

      Pages: 23-36

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Environmental accounting and securities investment decision making. (in Japanese)2002

    • Author(s)
      SUDA, Kazuyuki
    • Journal Title

      Japanese Corporate Social Accounting and Reporting(ed., Research in Corporate Accounting and Reporting) Vol.12

      Pages: 23-36

    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] 会計制度改革の実証分析2004

    • Author(s)
      須田一幸 編著
    • Total Pages
      220
    • Publisher
      同文舘出版
    • Description
      「研究成果報告書概要(和文)」より

URL: 

Published: 2006-07-11  

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