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2005 Fiscal Year Final Research Report Summary

The Comprehensive Study on Accounting, Auditing and Taxation for the Intellectual Property

Research Project

Project/Area Number 15203020
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

KOGA Chitoshi  Kobe University, Graduate School of Business, Professor, 大学院・経営学研究科, 教授 (70153509)

Co-Investigator(Kenkyū-buntansha) TAKEDA Ryuji  Osaka-Gakuin University, School of Distribution Science, Professor, 流通科学部, 教授 (80030708)
KAWASAKI Teruyuki  Konan University, School of Business, Professor, 経営学部, 教授 (10122227)
UENO Kiyotaka  Nagasaki University, School of Business, Professor, 経営学部, 教授 (90140631)
URASAKI Naohiro  Kinki University, School of Business, Professor, 経営学部, 教授 (60203600)
YOSANO Tadanori  Kobe University, Graduate School of Business, Associate Professor, 大学院・経営学研究科, 助教授 (80346410)
Project Period (FY) 2003 – 2005
KeywordsIntellectual Property (IP) / value creation / accounting for IP / auditing for IP / Taxation for IP / ヨーロッパ会計学会
Research Abstract

The main objective of this research is to present how to analyze and develop the theory and practice of accounting, auditing and taxation for the intellectual property to promote the competitiveness of Japanese firms.
In the final year, we have obtained the following academic performances :
1 Presentation of the papers : we have written up several conference papers, and made presentation at the international conferences, such as European Accounting Conference in May, 2005 and Intellectual Capital Conference in October, 2005.
Our papers include as follows : Hansson, B., Yosano, T., Koga, C., and et al.
"Japanese Analysts' Perception of the Needs for Intellectual Capital Information"
Koga, C., Yosano, T., Christian, N., and et al.
"Intellectual Capital in Japanese and Danish IPO Prospectuses : A Comparative Analysis"
Johanson, U., Koga, C., Yosano, T., and et al.
"The Japanese Government's Intellectual Capital Reporting Guideline-What's the Firm Practice?"
2 Preparation for the Final Research Reports : we have finalized various research paper drafts and prepared for two volumes of the research reports, titled "Comprehensive Research Study on Accounting, Auditing and Taxation for the Intellectual Property".

  • Research Products

    (14 results)

All 2006 2005

All Journal Article (12 results) Book (2 results)

  • [Journal Article] The Japanese Government's Intellectual Capital Reporting Guideline2006

    • Author(s)
      Chitoshi Koga
    • Journal Title

      Journal of Intellectual Capital Special Edition(forthcoming)

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] The Japanese Government's Intellectual Capital Reporting Guideline2006

    • Author(s)
      Chitoshi, Koga
    • Journal Title

      Journal of Intellectual Capital, Special Edition (forthcoming)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 知的資産の認識可能性2005

    • Author(s)
      古賀 智敏
    • Journal Title

      会計 第167巻・第6号

      Pages: 791-806

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] リアル・オプション会計と不確実性2005

    • Author(s)
      上野 清貴
    • Journal Title

      経営と経済 第85巻・第1/2号

      Pages: 1-32

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 知的財産の測定方法と監査2005

    • Author(s)
      池田 公司
    • Journal Title

      甲南経営研究 第45巻・第4号

      Pages: 35-58

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 株式価値評価における知的資本の重要性 : 証券アナリストのパーセプション2005

    • Author(s)
      與三野 禎倫
    • Journal Title

      国民経済雑誌 第191巻・第5号

      Pages: 1-19

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 無形財の会計的側面2005

    • Author(s)
      高橋 聡
    • Journal Title

      西南学院大学商学論集 第52巻・第1号

      Pages: 125-138

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Recognizability of Intellectual Assets2005

    • Author(s)
      Chitoshi, Koga
    • Journal Title

      Accounting 167-6

      Pages: 791-806

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Real Options Accounting and Uncertainty2005

    • Author(s)
      Kiyotaka, Ueno
    • Journal Title

      Journal of business and economics 85-1/2

      Pages: 1-32

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Intangible Assets : Measurement and Auditing2005

    • Author(s)
      Kouji, Ikeda
    • Journal Title

      Konan business review 45-4

      Pages: 35-58

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The Value Relevance of the Intellectual Capital Information in Corporate Stock Valuation : A Perception of the Financial Analysts2005

    • Author(s)
      Tadanori, Yosano
    • Journal Title

      Journal of economics & business administration 191-5

      Pages: 1-19

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Accounting Aspect of Intangibles2005

    • Author(s)
      Satoshi, Takahashi
    • Journal Title

      The commercial review of Seinan Gakuin University 52-1

      Pages: 125-138

    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] Accounting for Intellectual Capital.2006

    • Author(s)
      Chitoshi, Koga
    • Publisher
      TOYO KEIZAI INC.
    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] 知的資産の会計2005

    • Author(s)
      古賀 智敏
    • Total Pages
      356
    • Publisher
      東洋経済新報社
    • Description
      「研究成果報告書概要(和文)」より

URL: 

Published: 2007-12-13  

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