Fair Value Accounting and Myopic Management -Fair Value Accounting's impact on Management-
| Project/Area Number |
20530407
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Kyoto University |
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Principal Investigator |
TOKUGA Yoshihiro Kyoto University, 経営管理研究部, 教授 (70163970)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2008: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 財務会計 / 公正価値 / 純資産簿価モデル / Value in Use / Mark to Model / 自己創設のれん / IFRS / IAS / SFAS / Mark to Market / value in use |
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| Research Abstract |
Firstly, this study searches the paradigm shift from the flow based accounting system (accounting income model) to stock based system (book value model) to clarify the meanings of current mixture condition. I also tackled with the issues of liabilities as the articulation of the above paradigm shift, especially, the issue of whether credit risk should be reflected in valuating liabilities and the issue of fair valuation of nonfinancial liabilities. Secondly, I studied the influence of the extension of fair valuations on management and capital market. As a result, I found that managers tend to adopt myopic management to avoid the surprise from the capital market.
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Report
(4 results)
Research Products
(40 results)
