2011 Fiscal Year Final Research Report

A study on the viewpoint of corporate governance and the quality of financial reporting

Research Project

Project/Area Number	21530469
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Oita University
Principal Investigator	KABATA Ryuzo 大分大学, 経済学部, 教授 (60185965)
Project Period (FY)	2009 – 2011
Keywords	コーポレート・ガバナンス / 資本概念 / 利益概念 / 価・実現主義 / 時価会計 / 作成者(あるいは利用者)指向を重視した受託責任概念(目的)
Research Abstract	The purposes of this study are to consider the fair value of securities without quoted prices, profit concept, capital concept and stewardship concept/objective from the viewpoint of corporate governance. As a result, we conclude that the fair value of securities without quoted prices can be rationally interpreted within the framework of investment decision-making objective, that the capital concept is valid the method to prescribe directly the capital. And we indicated that the stewardship concept/objective has changed its emphasis point from the preparer-oriented to the user-oriented stewardship concept/objective.

(6 results)