2009 Fiscal Year Final Research Report
Application of behavioral finance to accounting
| Project/Area Number |
19530404
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Nagoya University |
|---|
Principal Investigator |
YAMAMOTO Tatsushi Nagoya University, 経済学研究科, 教授 (80191419)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
KATO Hideaki (80177435)
OHTA Wataru (20293681)
KO Tan (10386667)
|
|---|
| Project Period (FY) |
2007 – 2009
|
| Keywords | 財務会計 / 行動ファイナンス |
|---|
| Research Abstract |
In most prior literature of neo-classical economics, the rationality of individuals is assumed. However the individual does not always take a rational action. Academic fields that focus on this point are behavioral economics and behavioral finance. In this research, we constructed a theory to explain some accounting related phenomena using the knowledge of behavioral economics and behavioral finance and to take an empirical test by case study.
|
Research Products
(9 results)
