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A study on globalization of accounting standards and comparability of accounting information

Research Project

Project/Area Number 26380641
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

Wakabayashi Hiromi  甲南大学, 経営学部, 教授 (20326995)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Keywords財務情報の比較可能性 / 概念フレームワーク / 比較可能性 / 財務情報 / 利益のシンクロニシティ / 情報の非対称性 / 包括利益
Outline of Final Research Achievements

This study focuses on the comparability of financial information. Comparability is one of the qualitative characteristics that are necessary to provide useful financial information. Specifically, I investigate how the concept of comparability in the prior literature is measured. I then present the trends for comparability over time for Japanese firms that use Japanese accounting standards.
First, in the review of the prior research, I divide the different ways to measure comparability into the input approach and the output approach, and discuss the features of measures used in the literature. I then analyze the trends for the comparability using the measure developed by De Franco et al. (2010), which is the most frequently used measure in previous studies. As a result, it is shown that the comparability of corporate financial information is improving over time with the globalization of accounting standards.

Report

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

    (6 results)

All 2016 2015 2014

All Journal Article (3 results) Presentation (3 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] 財務情報の比較可能性の尺度に関する研究2016

    • Author(s)
      若林公美
    • Journal Title

      甲南経営研究

      Volume: 第57巻 Pages: 77-103

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 日本企業の資本コストに対する認識の変遷とその背景.2016

    • Author(s)
      馬場大治
    • Journal Title

      甲南経営研究

      Volume: 第57巻 Pages: 85-121

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 純利益と包括利益のvalue-relevance2015

    • Author(s)
      若林公美
    • Journal Title

      企業会計

      Volume: 67 Pages: 1244-1250

    • Related Report
      2015 Research-status Report
  • [Presentation] Changes in Earnings Synchronicity over the Last 30 Years: Preliminary Evidence from Japan2015

    • Author(s)
      Hiromi Wakabayahsi and Kazuhisa Otogawa
    • Organizer
      The American Accounting Association (AAA)
    • Place of Presentation
      Hyatt Regency Chicago in Chicago, the U.S.A.
    • Year and Date
      2015-08-10
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Changes in Earnings Synchronicity over the Last 30 Years: Preliminary Evidence from Japan2015

    • Author(s)
      Hiromi Wakabayahsi and Kazuhisa Otogawa
    • Organizer
      The European Accounting Association (EAA)
    • Place of Presentation
      SCOTTISH EXHIBITION AND CONGRESS CENTRE in Glasgow, the U.K.
    • Year and Date
      2015-04-30
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Changes in Earnings Synchronicity over the Last 30 Years: Preliminary Evidence from Japan2014

    • Author(s)
      若林公美・音川和久
    • Organizer
      韓国国際会計学会
    • Place of Presentation
      慶星大学校商経大学、プサン (韓国)
    • Year and Date
      2014-11-08
    • Related Report
      2014 Research-status Report

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

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