Accounting Analysis on Financial Crisis
| Project/Area Number |
23530577
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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 | Hiroshima University |
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Principal Investigator |
HOSHINO Ichirou 広島大学, 社会(科)学研究科, 教授 (10202300)
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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 |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 金融機関 / 金融危機 / 金融規制 / リーマン・ショック / 時価評価 / 公正価値評価 / ストレステスト / 貸倒引当金 / 清算価値 / 格付け / 健全性検査 / 会計規制 / 不良債権 / 不正経理 / モラルハザード / インンセンティブ / 経済的影響 / 産業政策 / 経済政策 / 政治的圧力 |
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| Outline of Final Research Achievements |
Among the issues to be considered to be a problem at the beginning with the financial crisis the Lehman Shock, conduct research on the following themes, was published the results. In other words, accounting studies on the stress test, relationship and influence the role of the rating in the stress test of the accounting characteristics of the setting object and setting target setters of allowance for doubtful accounts, as liquidation value calculation system that assumes the company continues , and the like significance and the evils of "play" on the financial accounting rules operation.
In addition, as a theme related to the broad financial crisis, also studied the following themes, was published the results. It is the institutional background and fraudulent accounting of the actual situation concerning the travel costs and some of the discussion over the role of Accounting Research, and the like.
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Report
(5 results)
Research Products
(11 results)
