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Analytical Studies on Accounting Conservatism

Research Project

Project/Area Number 24530572
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKeio University

Principal Investigator

OHTA Yasuhiro  慶應義塾大学, 経営管理研究科, 教授 (70420825)

Project Period (FY) 2012-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords保守主義 / モラル・ハザード / 有限責任 / 経営者報酬 / 業績評価 / ディスクロージャー / 意思決定統制機能 / 有限責任制約 / 契約統制機能
Outline of Final Research Achievements

Accounting conservatism is a long-standing accounting principle, although its rationale has been frequently questioned. Recent analytical studies reveal that accounting conservatism could emerge in plausible settings. This research examines how accounting conservatism
relates to firm characteristics in a binary moral hazard setting with limited liability and a compensation cap. The research also provides a model justifying conditional accounting conservatism.

Report

(5 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (15 results)

All 2016 2015 2014 2013 2012 Other

All Journal Article (5 results) Presentation (10 results) (of which Invited: 1 results)

  • [Journal Article] 理論と実証の融合 ーアーカイバル・リサーチのミクロ経済学的基礎ー2016

    • Author(s)
      太田康広
    • Journal Title

      會計

      Volume: 189 Pages: 51-63

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 利益の堅さと利益マネジメント2015

    • Author(s)
      太田康広
    • Journal Title

      會計

      Volume: 188 Pages: 310-324

    • NAID

      40020565693

    • Related Report
      2015 Annual Research Report
  • [Journal Article] モラル・ハザードと会計上の保守主義2014

    • Author(s)
      太田康広
    • Journal Title

      會計

      Volume: 185 Pages: 374-388

    • Related Report
      2013 Research-status Report
  • [Journal Article] 理論会計学の意義と役割2013

    • Author(s)
      太田康広
    • Journal Title

      會計

      Volume: 183 Pages: 60-72

    • Related Report
      2012 Research-status Report
  • [Journal Article] 会計研究の新しい潮流2012

    • Author(s)
      太田康広
    • Journal Title

      企業会計

      Volume: 64 Pages: 452-453

    • Related Report
      2012 Research-status Report
  • [Presentation] 理論と実証の融合2015

    • Author(s)
      太田康広
    • Organizer
      日本会計研究学会
    • Place of Presentation
      神戸大学(兵庫県・神戸市)
    • Year and Date
      2015-09-07
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Book-Tax Conformity and Compensation Contracts2014

    • Author(s)
      Yutaro Murakami
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Regent Hotel, Taipei, Taiwan
    • Year and Date
      2014-10-28
    • Related Report
      2014 Research-status Report
  • [Presentation] Book-Tax Conformity and Compensation Contracts2014

    • Author(s)
      Yutaro Murakami
    • Organizer
      European Accounting Association
    • Place of Presentation
      Estonian Business School main building Tallin, Estonia
    • Year and Date
      2014-05-23
    • Related Report
      2014 Research-status Report
  • [Presentation] Accounting Conservatism and Firm Characteristics

    • Author(s)
      Yasuhiro Ohta
    • Organizer
      European Accounting Association
    • Place of Presentation
      Dauphine Universite, Paris, France
    • Related Report
      2013 Research-status Report
  • [Presentation] Accounting Conservatism and Firm Characteristics

    • Author(s)
      Yasuhiro Ohta
    • Organizer
      American Accounting Association
    • Place of Presentation
      Hilton Anaheim/Anaheim Marriot, Anaheim CA, USA
    • Related Report
      2013 Research-status Report
  • [Presentation] 会計上の保守主義と企業特性

    • Author(s)
      太田康広
    • Organizer
      日本会計研究学会
    • Place of Presentation
      中部大学(愛知県)
    • Related Report
      2013 Research-status Report
  • [Presentation] Accounting Conservatism and Firm Characteristics

    • Author(s)
      Yasuhiro Ohta
    • Organizer
      Asian Academic Accounting Association
    • Place of Presentation
      Park Royal Hotel, Penang, Malaysia
    • Related Report
      2013 Research-status Report
  • [Presentation] 理論会計学の意義と役割

    • Author(s)
      太田康広
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学
    • Related Report
      2012 Research-status Report
  • [Presentation] Accounting Conservatism and Firm Characteristics

    • Author(s)
      Yasuhiro Ohta
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Maui, Hawaii, U.S.A.
    • Related Report
      2012 Research-status Report
  • [Presentation] Accounting Conservatism and Firm Characteristics

    • Author(s)
      Yasuhiro Ohta
    • Organizer
      Asian Academic Accounting Association
    • Place of Presentation
      Kyoto, Japan
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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