2016 Fiscal Year Final Research Report
A study on globalization of accounting standards and comparability of accounting information
| Project/Area Number |
26380641
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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 | Konan 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 | 財務情報の比較可能性 / 概念フレームワーク |
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| Outline of Final Research Achievements |
This study focuses on the comparability of financial information. Comparability is one of the qualitative characteristics that are necessary to provide useful financial information. Specifically, I investigate how the concept of comparability in the prior literature is measured. I then present the trends for comparability over time for Japanese firms that use Japanese accounting standards.
First, in the review of the prior research, I divide the different ways to measure comparability into the input approach and the output approach, and discuss the features of measures used in the literature. I then analyze the trends for the comparability using the measure developed by De Franco et al. (2010), which is the most frequently used measure in previous studies. As a result, it is shown that the comparability of corporate financial information is improving over time with the globalization of accounting standards.
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| Free Research Field |
会計学
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