2010 Fiscal Year Final Research Report
Empirical Research on the Function of Accounting Information by Change in Corporate Governance
| Project/Area Number |
19530398
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Kansai University |
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Principal Investigator |
OTOMASA Shota Kansai University, 商学部, 教授 (60258077)
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| Project Period (FY) |
2007 – 2010
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| Keywords | 経営者報酬 / 会計利益 / インセンティブ |
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| Research Abstract |
The important point of corporate governance is whether firms have the efficient control mechanisms. If they do, this means that management act in accordance with the interests of shareholder (or investor) in the governance processes of corporations. Accounting information may play a significant role in reducing conflicts between management and shareholder in order to promote efficient corporate governance. The usefulness of accounting information for corporate governance has been tested a lot in the 80s and 90s. However corporate governance in Japan has been changing largely since 2000. I"ll provide some empirical evidences for understanding the operation of accounting information in recent economy conditions. I then propose that governance research in accounting be extended to explore more comprehensively the use of publicly reported financial accounting information.
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