2013 Fiscal Year Final Research Report
The cross-sectional study on the legal issues and accounting and finance and empirical research over the business valuation.
| Project/Area Number |
22530099
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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 |
Civil law
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| Research Institution | Osaka University of Economics |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
HIRAI Hirohisa 高崎経済大学, 経済学部, 准教授 (40399019)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Keywords | 企業価値 / 企業再編 |
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| Research Abstract |
This research pays attention to the company system such as corporate realignment (particularly, a merger or the spin-off) that firm value is calculated. And, this study analyze empirically the relevance between firm value and stock price in terms of accounting approach, and verify the pricing of market in terms of finance approach.
Furthermore, this study tries to tying the results of these analyses to a legal study. In this way, the purpose of this study is to clarify the thing to be regulated by revealing information and the system that should be disclosed.
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