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The relationship between firm risk and accounting information

Research Project

Project/Area Number 26380630
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionNagoya City University

Principal Investigator

Okuda Shin'ya  名古屋市立大学, 大学院経済学研究科, 教授 (40351431)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords会計学 / リスク / 実証研究 / 会計情報 / 資本市場 / 会計情報システム
Outline of Final Research Achievements

I find that security market evaluate firm value using not only accounting information but also firm's own risks. For example, I find that the impact of the error of management forecast on firm's risk depends on its information environment. I find that the impact of tax avoidance on firm value depends on CSR activities and on other governance mechanism. I also find that the cooperation of other department and the high quality human resources are crucial for making accounting information.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (11 results)

All 2017 2016 2015 2014

All Journal Article (8 results) (of which Peer Reviewed: 4 results,  Acknowledgement Compliant: 5 results,  Open Access: 1 results) Presentation (3 results)

  • [Journal Article] 税負担削減行動と企業価値の関係について2017

    • Author(s)
      奥田真也
    • Journal Title

      証券アナリストジャーナル

      Volume: 55 Pages: 25-34

    • Related Report
      2017 Annual Research Report
  • [Journal Article] Stock price responses to the eco-points programme for electrical household appliances: evidence from Japan2017

    • Author(s)
      Hanae Tamechika and Shin'ya Okuda
    • Journal Title

      Applied Economics

      Volume: 49 Pages: 5856-5864

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Management Forecasts, Idiosyncratic Risk, and the Information Environment2016

    • Author(s)
      N. Kitagawa and S. Okuda
    • Journal Title

      The International Journal of Accounting

      Volume: 51 Pages: 487-503

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Deferred taxes and cost of debt: evidence from Japan2016

    • Author(s)
      Y Inamura, S Okuda
    • Journal Title

      Asia-Pacific Journal of Accounting & Economics

      Volume: 22 Pages: 1-19

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 日本企業のCSR活動と税負担削減行動の関連性2016

    • Author(s)
      山下裕企 奥田真也
    • Journal Title

      青山経営論集

      Volume: 51 Pages: 193-207

    • Related Report
      2016 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] Implication of Internal Controls System and Accounting Information System2016

    • Author(s)
      Masumi Nakashima and Shin'ya Okuda
    • Journal Title

      オイコノミカ

      Volume: 52 Pages: 17-44

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] Systems Integration, Management Involvement and Quality of Internal Controls and Auditing2015

    • Author(s)
      Shin'ya Okuda and Masumi Nakashima
    • Journal Title

      Asia-Pacific Management Accounting Journal

      Volume: 67 Pages: 1-22

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Journal Article] 情報システム統合と財務会計システムの満足度の関係2015

    • Author(s)
      奥田真也
    • Journal Title

      企業会計

      Volume: 67 Pages: 433-438

    • NAID

      40020346165

    • Related Report
      2014 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] 税務行動とディスクロージャー研究のあり方2017

    • Author(s)
      奥田真也
    • Organizer
      日本ディスクロージャー研究学会
    • Related Report
      2017 Annual Research Report
  • [Presentation] Systems Integration, Management Involvement, and Quality of Internal Controls and Auditing2014

    • Author(s)
      Shin'ya Okuda and Masumi Nakashima
    • Organizer
      the 10th Asia-Pacific Management Accounting Association (APMAA) Conference
    • Place of Presentation
      The Crowne Plaza Bankok Lumpini Hotel, Bangkok, Thailand
    • Year and Date
      2014-10-29
    • Related Report
      2014 Research-status Report
  • [Presentation] Implication of Internal Controls System and Accounting Information System2014

    • Author(s)
      Masumi Nakashima and Shin'ya Okuda
    • Organizer
      the 10th Asia-Pacific Management Accounting Association (APMAA) Conference
    • Place of Presentation
      The Crowne Plaza Bankok Lumpini Hotel, Bangkok, Thailand
    • Year and Date
      2014-10-29
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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