2009 Fiscal Year Final Research Report

The international Accounting Standards and the Usefulness of Financial Statements

Research Project

Project/Area Number	19730311
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Nagoya University
Principal Investigator	HU Dan Nagoya University, 大学院・経済学研究科, 准教授 (10386667)
Project Period (FY)	2007 – 2009
Keywords	会計学 / 国際会計 / 会計の収斂化 / 財務情報の有用性 / 会計基準
Research Abstract	Since the globalization of the business, there exist the needs of the convergence of the accounting standards. By the other side, the convergence of the accounting standards is good for the investors should be analysis. This research tried to analyses if it is good of the convergence of the accounting standards. Through the 3 years of the research period, 2 points could be produced through the research outputs as follows. First, the convergence of the accounting standards could be catch as a connected moving of the development and the globalization of the security markets (see HU (2008a)). Second, since the economic rationality of Japanese, Chinese and Germany have been confirmed from the researches of HU (2007, 2008b, 2009a, 2009b), it will be suggested that the convergence of the government (regular body) action should be prudent.