2013 Fiscal Year Final Research Report
Significance and Limitations of Fair Value Measurement
| Project/Area Number |
22243035
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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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 | Chuo University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
ISHIKAWA Hiroyuki 大阪市立大学, 経営学研究科, 教授 (60326246)
IHARA Michiyo 香川大学, 地域マネジメント研究科, 名誉 教授 (90036038)
UENO Kiyotaka 中央大学, 商学部, 教授 (90140631)
UMEHARA Hidetsugu 中央大学, 商学部, 教授 (40282420)
EBIHARA Satoshi 文京学院大学, 経営学部, 助教 (00386707)
OZU Chikako 九州大学, 経済学研究院, 准教授 (30214167)
KAWAMURA Yoshinori 早稲田大学, 商学学術院, 教授 (60247244)
SAITO Shinya 横浜国立大学, 国際社会科学研究科, 教授 (40215538)
SHUTO Akinobu 神戸大学, 経済経営研究所, 准教授 (60349181)
TASHIRO Tatsuhiko 名城大学, 経営学部, 教授 (90268061)
FUKUKAWA Hironori 一橋大学, 商学研究科, 教授 (80315217)
YOSHIMI Hiroshi 北海道大学, 経済学研究科, 教授 (90222398)
WATANABE Ryusuke 関東学院大学, 経済学部, 准教授 (60269305)
NAKAMURA Hidetoshi 中央大学, 商学部, 助教 (50610961)
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| Project Period (FY) |
2010-04-01 – 2013-03-31
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| Keywords | 公正価値 / 割引現在価値 / 企業会計制度 / 有用性 / 会計利益 |
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| Research Abstract |
In this study, we discussed fair value concepts, and attempted to reveal the limitations and prospects of fair value measurements. It was accomplished with the two objects or methods, (1)research of fair value measurement theory and accounting system, (2)empirical research with archival, experimental and questionnaire data. We conclude that fair value concepts are confusion, if fair value is not observable, then it decrease earnings quality and auditors also need careful treatments in estimated fair value auditing.
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Research Products
(17 results)
