• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to project page

2007 Fiscal Year Final Research Report Summary

Developing Statistical Methods for Analyzing Accounting Information and It''s Application to Empirical Studies

Research Project

Project/Area Number 18530153
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Economic statistics
Research InstitutionTohoku University

Principal Investigator

TSUKUDA Yoshihiko  Tohoku University, The Graduate School of Economics and Management, Professor (10091836)

Co-Investigator(Kenkyū-buntansha) ENOMOTO Masahiko  The Graduate School of Economics and Management, 大学院・経済学研究科, Associate Professor (70313921)
OGATA Isamu  Yamagata University, Department of Social Science and Literature, Lecturer (40435300)
Project Period (FY) 2006 – 2007
KeywordsAccounting Information / Simultaneous Equations / Unbalanced Panel Data / Two stage method of least square / Limited Information Maximum Likelihood / Probit Model / Intangible Asset Value / Research and Development
Research Abstract

The purpose of this research is (i) to review empirical studies on accounting from the perspective of statistics; (ii) to evaluate the relevance statistical methods used for the analysis of accounting information and explore the appropriate methods for the accounting discipline; (iii) to apply these methods for analyzing the Japanese enterprises. In the years of 2006 and 2007, we carried out the following research: (1) First, we surveyed an overall literatures on the topics focusing on the papers in Accounting Review (AR), Journal of Accounting Research (JAR), Journal of Accounting and Economics (JAE), Journal of Accounting, auditing and Financial (JAAF). (2) Second, we collected the data that reflect the facts of the American and Japanese enterprises, and examined establishing models and hypotheses for empirical research in Japanese enterprise accounting based on these data. (3) Third, we have published some of the research results in various journals. In addition to references in item 11 of this abstract, all publications of researches related to this project are listed in "Report of the Research Results" (March, 2008).

  • Research Products

    (7 results)

All 2008 2007

All Journal Article (6 results) (of which Peer Reviewed: 2 results) Presentation (1 results)

  • [Journal Article] Asymmetric International Transmission in Conditional Mean and Volatility to Japanese Market from the US: the EGARCH vs. SV Models"2008

    • Author(s)
      Shimada, J., Tsukuda, Y. and Miyakoshi, T.
    • Journal Title

      Singapore Economic Review (印刷中)

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] Asymmetric International Transmission in Conditional Mean and Volatility to Japanese Market from the US: the EGARCH vs. SV Models2008

    • Author(s)
      Shimada, J., Tsukuda, Y. and Miyakoshi, T.
    • Journal Title

      Singapore Economic Review

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] A Theoretical and Empirical Assessment of the Program for Financial Revival on the Japanese Banks2007

    • Author(s)
      Miyakoshi, T. and Tsukuda, Y.
    • Journal Title

      Applied Financial Economics Vol.17

      Pages: 567-591

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] 時系列分析:単位根・共和分2007

    • Author(s)
      佃 良彦
    • Journal Title

      計量経済学ハンドブック(18章)、朝倉書店、箕谷・他編

      Pages: 567-591

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] A Theoretical and Empirical Assessment of the Program for Financial Revival on the Japanese Banks2007

    • Author(s)
      Miyakoshi, T. and Tsukuda, Y.
    • Journal Title

      Applied Financial Economics Vol. 17

      Pages: 567-591

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Time-series Analysis: Unit root, cointegration2007

    • Author(s)
      Tsukuda, Y.
    • Journal Title

      Econometris Handbook, Chapter 18

      Pages: 567-591

    • Description
      「研究成果報告書概要(欧文)」より
  • [Presentation] Business Cycle Synchronization in the East Asian Economies2007

    • Author(s)
      Tsukuda Yoshihiko
    • Organizer
      All China Economics International Conference
    • Place of Presentation
      Hong Kong
    • Year and Date
      2007-12-14
    • Description
      「研究成果報告書概要(和文)」より

URL: 

Published: 2010-02-04  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi