2009 Fiscal Year Final Research Report
Path-Dependency of Accounting Phenomenon
| Project/Area Number |
20730318
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Momoyama Gakuin University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2008 – 2009
|
| Keywords | 利益の質 / 経路依存 / 研究開発費会計 / ソフトウェア会計 / キャッシュ・フロー会計 / 財務アナリスト |
|---|
| Research Abstract |
I examine "quality of earnings" in setting of accounting standards (R&D, software, Cash Flow statements) in USA. I guess that financial analyst early have used quality of earnings in the standards setting. However, quality of earnings gradually spread other party and FASB, this notion has got out of control by financial analyst. The accounting phenomenon widely affects path-dependency in quality of earnings.
|
