The relationship between firm risk and accounting information

2017 Fiscal Year Final Research Report

• Project/Area Number: 26380630
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Nagoya City University
• Principal Investigator: Okuda Shin'ya 名古屋市立大学, 大学院経済学研究科, 教授 (40351431)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Keywords: 会計学 / リスク / 実証研究

Outline of Final Research Achievements

I find that security market evaluate firm value using not only accounting information but also firm's own risks. For example, I find that the impact of the error of management forecast on firm's risk depends on its information environment. I find that the impact of tax avoidance on firm value depends on CSR activities and on other governance mechanism. I also find that the cooperation of other department and the high quality human resources are crucial for making accounting information.

Free Research Field

会計学