2007 Fiscal Year Final Research Report Summary
Measuring and Reporting the intangible assets
| Project/Area Number |
17330101
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
ITO Kunio Hitotsubashi University, Graduate School of Commerce and Management, Professor (60134889)
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| Co-Investigator(Kenkyū-buntansha) |
NAKAJYO Yusuke Yokohama City University, International College of Arts and Sciences, Professor (40244503)
HACHIYA Toyohiko Tokyo Institute of Technology, Graduate School of Decision Science of Technology, Associate Professor (00251645)
NAKANO Makoto Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor (00275017)
KAGAYA Tetsuyuki Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor (80323913)
NOMA Mikiharu Hitotsubashi University, Graduate School of International Corporate Srategy, Associate Professor (80347286)
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| Project Period (FY) |
2005 – 2007
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| Keywords | Intangible Assets / Software / Research and Development / Corporate Brand / Investor Relations / Information Security / Brand Risk / Information Technology |
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| Research Abstract |
This research projects compose of the 4 themes.
Theme1: R&D Investment and Shareholder's Value
Sub-theme1 : Capital Market Valuation of R&D Investment
WG1 examined the effects of capital market evaluation of R&D investments in Japan. We investigated the positive reaction of capital market to R&D Investment.
Sub-theme 2 : International Comparison of Intangible Assets Investment and Reporting
WG1 examined the differences of R&D investment and reporting among U.S., Europe and Japan. R&D investments of the Japanese corporations are smaller than U.S. corporations and European corporations., but their investments are more value relevant than others.
Theme2 : The economic effect s of IT Investment and Information Security
WG2 examined the valuation of IT Investment and Security. We investigated the positive relations between the IT security activities and Shareholder's values.
Theme3 : The Relation between the Corporate Brand and Corporate Value
WG3 examined the relation between the Corporate Brand and Corporate Value. Especially, we investigated the relation between the analyst valuation and corporate brand value.
Theme4: Accounting Standards on Intangible Assets
WG4 studied the differences of accounting standards on the intangible assets among U.S., IFRS and Japan.
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[Book] 無形資産の会計2006
Author(s)
伊藤邦雄
Total Pages
662
Publisher
中央経済社
Description
「研究成果報告書概要(和文)」より
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