Empirical research on accounting conservatism and investment efficiency
Project/Area Number |
16H06669
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Research Category |
Grant-in-Aid for Research Activity Start-up
|
Allocation Type | Single-year Grants |
Research Field |
Accounting
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Research Institution | Saitama University |
Principal Investigator |
ISHIDA Souhei 埼玉大学, 人文社会科学研究科, 講師 (20780315)
|
Project Period (FY) |
2016-08-26 – 2018-03-31
|
Project Status |
Completed (Fiscal Year 2017)
|
Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
|
Keywords | 会計 / 保守主義 / 投資行動 / コーポレート・ガバナンス |
Outline of Final Research Achievements |
This research analyzes the relationship between accounting conservatism and investment efficiency, and between corporate governance attributes and conservatism. The main findings are as follows: (1) there is a positive relation between conservatism and investment efficiency, (2) the board dependence has a positive correlation with conservatism, and (3) the quality of auditing has a positive relation with conservatism.
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Report
(3 results)
Research Products
(5 results)