Measuring and Reporting the intangible assets
| Project/Area Number |
17330101
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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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 |
ITO Kunio Hitotsubashi University, Graduate School of Commerce and Management, Professor (60134889)
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| Co-Investigator(Kenkyū-buntansha) |
NAKAJYO Yusuke Yokohama City University, International College of Arts and Sciences, Professor (40244503)
HACHIYA Toyohiko Tokyo Institute of Technology, Graduate School of Decision Science of Technology, Associate Professor (00251645)
NAKANO Makoto Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor (00275017)
KAGAYA Tetsuyuki Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor (80323913)
NOMA Mikiharu Hitotsubashi University, Graduate School of International Corporate Srategy, Associate Professor (80347286)
永田 京子 東京工業大学, 大学院・社会理工学研究科, 准教授 (10345366)
竹口 圭輔 法政大学, 経済学部, 准教授 (80386333)
山田 真弘 関東学園大学, 経済学部, 准教授 (40285995)
神岡 太郎 一橋大学, 大学院商学研究科, 教授 (30202021)
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| Project Period (FY) |
2005 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥15,260,000 (Direct Cost: ¥14,300,000、Indirect Cost: ¥960,000)
Fiscal Year 2007: ¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2006: ¥4,700,000 (Direct Cost: ¥4,700,000)
Fiscal Year 2005: ¥6,400,000 (Direct Cost: ¥6,400,000)
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| Keywords | Intangible Assets / Software / Research and Development / Corporate Brand / Investor Relations / Information Security / Brand Risk / Information Technology / 企業評価 / 自発的開示 / 企業価値 / 特許 / 価値評価 |
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| Research Abstract |
This research projects compose of the 4 themes.
Theme1: R&D Investment and Shareholder's Value
Sub-theme1 : Capital Market Valuation of R&D Investment
WG1 examined the effects of capital market evaluation of R&D investments in Japan. We investigated the positive reaction of capital market to R&D Investment.
Sub-theme 2 : International Comparison of Intangible Assets Investment and Reporting
WG1 examined the differences of R&D investment and reporting among U.S., Europe and Japan. R&D investments of the Japanese corporations are smaller than U.S. corporations and European corporations., but their investments are more value relevant than others.
Theme2 : The economic effect s of IT Investment and Information Security
WG2 examined the valuation of IT Investment and Security. We investigated the positive relations between the IT security activities and Shareholder's values.
Theme3 : The Relation between the Corporate Brand and Corporate Value
WG3 examined the relation between the Corporate Brand and Corporate Value. Especially, we investigated the relation between the analyst valuation and corporate brand value.
Theme4: Accounting Standards on Intangible Assets
WG4 studied the differences of accounting standards on the intangible assets among U.S., IFRS and Japan.
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Report
(4 results)
Research Products
(38 results)
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[Presentation] 無形資産会計・報告の展望と課題2005
Author(s)
伊藤邦雄・加賀谷哲之, 他
Organizer
日本会計研究学会
Place of Presentation
新宿京王プラザホテル
Year and Date
2005-09-14
Description
「研究成果報告書概要(和文)」より
Related Report
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[Book] ゼミナール 企業価値評価2007
Author(s)
伊藤邦雄
Total Pages
662
Publisher
日本経済新聞出版社
Description
「研究成果報告書概要(和文)」より
Related Report
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[Book] 無形資産の会計2006
Author(s)
伊藤邦雄
Total Pages
662
Publisher
中央経済社
Description
「研究成果報告書概要(和文)」より
Related Report
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