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Earnings Property, accounting behavior, and risk-taking of Japanese firms

Research Project

Project/Area Number 26380600
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

Nakano Makoto  一橋大学, 大学院商学研究科, 教授 (00275017)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords利益平準化 / 保守主義 / リスクテイク / 銀行会計 / リスクテイク行動 / 保守的会計行動 / 条件付保守主義 / 無条件保守主義 / 投資行動
Outline of Final Research Achievements

Japanese firms are in the era of low growth. We aim to investigate how accounting behavior and risk-taking affect accounting numbers property. Concretely, we empirically analysed how conservative accounting behavior affects time-series earnings volatility, investment efficiency, performance, and firm value. The results were presented at American Accounting Association, European Accounting Association, Bank of Japan,and The University of Sydney Business School. The article was published in Financial Research from Bank of Japan. In addition, we published a research book, "Macro and Micro Empirical Accounting" from CHUOKEIZAI-SHA in April 2017.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (18 results)

All 2017 2016 2015 2014 Other

All Journal Article (10 results) (of which Peer Reviewed: 1 results,  Open Access: 1 results,  Acknowledgement Compliant: 1 results) Presentation (6 results) (of which Int'l Joint Research: 3 results,  Invited: 2 results) Remarks (2 results)

  • [Journal Article] マクロ会計とマクロ経済2017

    • Author(s)
      中野誠
    • Journal Title

      會計

      Volume: 191-1 Pages: 40-48

    • Related Report
      2016 Annual Research Report
  • [Journal Article] What Explains Widening Profitability Dispersion Around the World?2016

    • Author(s)
      Makoto Nakano and Yasuharu Aoki
    • Journal Title

      Hitotsubashi Journal of Commerce and Management

      Volume: 50-1 Pages: 23-46

    • NAID

      120005893699

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 企業会計2016

    • Author(s)
      中野誠・吉永裕登
    • Journal Title

      利益・リターン関係の「ミクロ・マクロ・パズル」

      Volume: 68-4 Pages: 70-75

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 貸倒引当金の保守性と利益評価2016

    • Author(s)
      高須悠介・中野誠
    • Journal Title

      横浜経営研究

      Volume: 36-3 Pages: 33-54

    • NAID

      120005893411

    • Related Report
      2015 Research-status Report
  • [Journal Article] 集約レベルの会計情報とマクロ経済2016

    • Author(s)
      中野誠・吉永裕登
    • Journal Title

      企業会計

      Volume: 68-3 Pages: 125-131

    • Related Report
      2015 Research-status Report
  • [Journal Article] GDP成長率の将来予測における会計利益情報の有用性2016

    • Author(s)
      中野誠・吉永裕登
    • Journal Title

      金融研究(日本銀行)

      Volume: 35-1 Pages: 1-30

    • NAID

      40020719958

    • Related Report
      2015 Research-status Report
  • [Journal Article] マクロ実証会計研究の可能性2016

    • Author(s)
      中野誠・吉永裕登
    • Journal Title

      企業会計

      Volume: 68-2 Pages: 97-101

    • Related Report
      2015 Research-status Report
  • [Journal Article] The effect of classification shifting on the analyst forecast accuracy; evidence from Japan2015

    • Author(s)
      Soo-Joon Chae and Makoto Nakano
    • Journal Title

      Hitotsubashi Journal of Commerce and Management

      Volume: 49-1 Pages: 25-35

    • NAID

      120005668368

    • Related Report
      2015 Research-status Report
  • [Journal Article] 「会計上の保守主義が企業の投資水準・リスクテイク・株主価値に及ぼす影響」2015

    • Author(s)
      中野誠・大坪史尚・高須悠介
    • Journal Title

      『金融研究』(日本銀行)

      Volume: 34 Pages: 99-146

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 「買入暖簾の市場評価とコーポレート・ガバナンス」2015

    • Author(s)
      中野誠・調勇二
    • Journal Title

      『産業経理』

      Volume: 74 Pages: 32-34

    • NAID

      40020343285

    • Related Report
      2014 Research-status Report
  • [Presentation] Conservative Loan Loss Allowance and Bank Lending2016

    • Author(s)
      Yusuke Takasu and Makoto Nakano
    • Organizer
      26th. Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Maui, Hawaii, USA
    • Year and Date
      2016-11-08
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] マクロ会計とマクロ経済2016

    • Author(s)
      中野誠
    • Organizer
      日本会計研究学会
    • Place of Presentation
      静岡グランシップ(静岡県・静岡市)
    • Year and Date
      2016-09-13
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] Conservative Loan Loss Allowance and Bank Lending2016

    • Author(s)
      Yusuke Takasu and Makoto Nakano
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      New York, USA
    • Year and Date
      2016-08-10
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Conservative Loan Loss Allowance and Bank Lending2016

    • Author(s)
      Yusuke Takasu and Makoto Nakano
    • Organizer
      European Accounting Association Annual Meeting
    • Place of Presentation
      Maastricht, Netherlands
    • Year and Date
      2016-05-12
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value2015

    • Author(s)
      Makoto Nakano
    • Organizer
      Discipline of Accounting Research Seminar Series, University of Sydney
    • Place of Presentation
      The University of Sydney, Sydney, Australia
    • Year and Date
      2015-08-12
    • Related Report
      2015 Research-status Report
  • [Presentation] "Effecfts of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value"2014

    • Author(s)
      Makoto Nakano
    • Organizer
      26th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Taipei
    • Year and Date
      2014-10-27
    • Related Report
      2014 Research-status Report
    • Invited
  • [Remarks] 中野誠 ホームページ

    • URL

      https://sites.google.com/site/makotonakano2/

    • Related Report
      2015 Research-status Report
  • [Remarks] 一橋大学作成の研究者情報

    • URL

      https://hri.ad.hit-u.ac.jp/html/358_research_activity_ja.html

    • Related Report
      2014 Research-status Report

URL: 

Published: 2014-04-04   Modified: 2018-03-22  

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