Some factors affecting the formation of corporate accounting institutions and the economic consequences for Japanese markets and firms: An empirical study

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530583
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Waseda University
• Principal Investigator: USUI Akira 早稲田大学, 商学学術院, 教授 (90193870)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 会計制度

Outline of Final Research Achievements

This study examines institutional change processes of the Japanese accounting system. The Japanese accounting institutions in the 1950s-1990s were strongly influenced by US Generally Accepted Accounting Principles (US GAAP). The International Accounting Standard Board has much greater influence on Japanese accounting institutional changes in the 2000s and early 2010s. The empirical results suggest that increased foreign ownership may provide positive effects on managers’ incentives to issue timely disclosures.

Free Research Field

会計学