Impact of geographic distribution of firms on accounting behavior

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K13862
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Chuo University
• Principal Investigator: Akihiro Yamada 中央大学, 商学部, 教授 (90707085)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: コーポレート・ガバナンス / 利益調整 / 非倫理的行動 / 地理的分布 / 会計情報

Outline of Final Research Achievements

This study analyzes the impact of the "geographic distribution" of firms on accounting behavior. Previous accounting research has analyzed the nature of firms and their accounting behavior, such as capital structure and contracts. However, in the "space" in which firms actually act, there exist costs such as "transportation costs" and "institutional differences" that impede corporate activities. Therefore, this study compensates for the lack of research by identifying and quantifying the spatial spread of firms using a program based on the location information of subsidiaries, and by considering the business environment of firms. This study finds that the geographic distribution (business environment) of firms affects accounting information, tax payment behavior, corporate governance, and managers' unethical behavior.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

現在の会計制度は、米国基準やIFRSといった国外の会計基準設定機関の意思決定の影響を強く受けている。これらの国外の会計基準設定機関では国際的な会計研究や国際的な企業の状況を考慮して作られる一方で、各国・地域に特徴的な経営環境や慣行を十分に考慮できないのはやむを得ないことである。このような状況で本研究の成果は、日本企業の会計情報を深く理解することに有用である。同時に、本研究の研究成果は国際的なアカデミックジャーナルにも掲載されており、日本企業の経済環境や会計情報の特徴を国内外に共有している。