Mathematical analysis of convergence with principle-based IFRS under separation system of consolidated and non-consolidated financial statements
| Project/Area Number |
23530574
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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 | Niigata University |
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Principal Investigator |
KAI Hisao 新潟大学, 人文社会・教育科学系, 准教授 (10303108)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | 原則主義 / 規則主義 / 連結先行 / 連単一致 / 連単分離 / IFRS / コンバージェンス / 利害調整 / 会計の機能 / 利害調整機能と情報提供機能 / 制度の補完性 / 比較可能性 / 国際会計 |
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| Outline of Final Research Achievements |
This study shows some conditions that the separation system does not work to block the effect of principle-based IFRS on non-consolidated financial statements of Japanese companies. IF principle-based IFRS causes to decrease the psychic cost of the manager’s earnings management, investors do not use the consolidated financial statements but use the non-consolidated financial statements that are less vulnerable than the consolidated financial statements. The more easily the parent company manages its earnings using its subsidiary companies, the more effectively the parent-only financial statements coordinate the conflict of interests between managers and stockholders. About these points, this study has made clear rigorously. I have presented these research results at academic congresses and publish them at academic journals.
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Report
(5 results)
Research Products
(7 results)
