Empirical analysis on bank accounting behavior and its economic consequences in Japan

2016 Fiscal Year Final Research Report

• Project/Area Number: 15H06221
• Research Category: Grant-in-Aid for Research Activity Start-up
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Yokohama National University
• Principal Investigator: Takasu Yusuke 横浜国立大学, 大学院国際社会科学研究院, 准教授 (40757374)
• Project Period (FY): 2015-08-28 – 2017-03-31
• Keywords: 財務会計 / 銀行 / 貸倒引当金 / 与信行動 / 利益調整 / リスクテイク / 資本コスト

Outline of Final Research Achievements

In this research, I analyzed bank accounting behaviors and its economic consequences in Japan and wrote five papers. Three of five papers are already published.
In particular, I found that (1) banks that recognize loan loss allowance conservatively tend to be unaffected by macro-economic cycles in terms of bank lending, (2) the conservative banks tend to achieve more efficient risk-return relation of financial performance, (3) positive earnings surprises reported by the conservative banks has a stronger effect on their share prices, (4) the conservative banks tend to manage their earnings to achieve smooth earnings paths or avoid negative earnings.

Free Research Field

財務会計