2011 Fiscal Year Final Research Report
Financial reporting and corporate governance in global capital markets : Theory and Test
| Project/Area Number |
20530426
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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 | Waseda University |
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Principal Investigator |
USUI Akira 早稲田大学, 商学学術院, 教授 (90193870)
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| Project Period (FY) |
2008 – 2011
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| Keywords | 財務報告 / コーポレートガバナンス |
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| Research Abstract |
The more advanced financial technologies, the more complicated accounting for financial services is. Many estimates and discretionary nitems are included in recent financial statements which record financial transactions. Financial services are operated in a global capital market, and therefore it is necessary to maintain the quality of financial information, and supervise the financial activities of firms, banks and other financial institutions with the frame of not only a domestic legal system but also an international regulation system.
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