Research of Widow dressing's performance in the Bankruptcy firms
Project/Area Number |
23530563
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Hirosaki University |
Principal Investigator |
|
Project Period (FY) |
2011 – 2013
|
Project Status |
Completed (Fiscal Year 2013)
|
Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
|
Keywords | 監査風土 / 循環取引 / 粉飾決算 / 会計不正 / 金融商品取引法 / 会社法 / 公認会計士法 / 倒産企業 / 粉飾関与モデル / 会計操作 / 経営者の資質 / 日本の監査風土 / 著しい虚偽記載 / 内部統制 / リスクアプローチ / SPC |
Research Abstract |
This research is an investigation of various manuscripts and printed books related to Japanese bankruptcy firms. We used Shibata's model for this investigation. In the No.72 National Accounting Research Association's convention. We also introduced and reported the documents about window dressing of Japanese bankruptcy firms.
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Report
(4 results)
Research Products
(22 results)