2015 Fiscal Year Final Research Report
Analytical Studies on Accounting Conservatism
Project/Area Number |
24530572
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Keio University |
Principal Investigator |
OHTA Yasuhiro 慶應義塾大学, 経営管理研究科, 教授 (70420825)
|
Project Period (FY) |
2012-04-01 – 2016-03-31
|
Keywords | 保守主義 / モラル・ハザード / 有限責任 / 経営者報酬 |
Outline of Final Research Achievements |
Accounting conservatism is a long-standing accounting principle, although its rationale has been frequently questioned. Recent analytical studies reveal that accounting conservatism could emerge in plausible settings. This research examines how accounting conservatism relates to firm characteristics in a binary moral hazard setting with limited liability and a compensation cap. The research also provides a model justifying conditional accounting conservatism.
|
Free Research Field |
会計学
|