2016 Fiscal Year Final Research Report
Empirical Analysis on Economic Effects of Corporate Accountability Reporting
| Project/Area Number |
26380599
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 企業説明責任 / コーポレートガバナンス / 利益の質 / アカウンタビリティ / 統合報告 / ＩＲ |
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| Outline of Final Research Achievements |
The objective of this study is to examine how corporate accountability reporting affect corporate value and activities. We can define the way of the accountability for all stakeholders, including society, environment, and governance, as corporate accountability reporting.However, we have few evidences on economic effects of corporate accountability reporting. This project focuses on different financial reporting systems affect earnings attributes and disclosure on society, environment, and governance affects corporate behavior and corporate value through archival, survey, and inteview research.
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| Free Research Field |
財務会計
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