Empirical research on accounting conservatism and investment efficiency

2017 Fiscal Year Final Research Report

• Project/Area Number: 16H06669
• Research Category: Grant-in-Aid for Research Activity Start-up
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Saitama University
• Principal Investigator: ISHIDA Souhei 埼玉大学, 人文社会科学研究科, 講師 (20780315)
• Project Period (FY): 2016-08-26 – 2018-03-31
• Keywords: 会計 / 保守主義 / 投資行動 / コーポレート・ガバナンス

Outline of Final Research Achievements

This research analyzes the relationship between accounting conservatism and investment efficiency, and between corporate governance attributes and conservatism. The main findings are as follows: (1) there is a positive relation between conservatism and investment efficiency, (2) the board dependence has a positive correlation with conservatism, and (3) the quality of auditing has a positive relation with conservatism.

Free Research Field

会計学