| 研究課題/領域番号 |
20K13639
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| 研究種目 |
若手研究
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| 配分区分 | 基金 |
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| 審査区分 |
小区分07100:会計学関連
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| 研究機関 | 立命館大学 |
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研究代表者 |
呉 懿 立命館大学, 経営学部, 准教授 (40830211)
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| 研究期間 (年度) |
2020-04-01 – 2025-03-31
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| 研究課題ステータス |
交付 (2023年度)
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| 配分額 *注記 |
2,600千円 (直接経費: 2,000千円、間接経費: 600千円)
2023年度: 520千円 (直接経費: 400千円、間接経費: 120千円)
2022年度: 520千円 (直接経費: 400千円、間接経費: 120千円)
2021年度: 650千円 (直接経費: 500千円、間接経費: 150千円)
2020年度: 910千円 (直接経費: 700千円、間接経費: 210千円)
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| キーワード | Accoutning conservatism / Quantile regression / Fuzzy analysis / accoutning conservatism / fuzzy analysis / ownership structure / accounting standards / passive ownership / Bank of Japan / International taxation / LASSO / brand equity / conservatism / quantile regression |
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| 研究開始時の研究の概要 |
The proposed work focuses on the effect of ownership and seeks to explore the cross-effects between different types of ownership with other determinants by using state-of-the-art techniques, which will shed new light on existing conservatism literature on the nature of those determinants.
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| 研究実績の概要 |
I focused on how Japan's institutional environment impacts management's application of accounting conservatism principles, particularly examining the effects of ownership structures and regulatory efficacy this year. Unlike the fragmented ownership common in Anglo-American systems, Japan's concentrated ownership among strategic shareholders significantly influences its accounting practices.
The findings are vital as they elucidate how ownership and regulatory frameworks interact to affect accounting quality, revealing how well institutional arrangements support accounting standards and efficient contracting. These insights are invaluable for policymakers, corporate leaders, and academics, enhancing understanding of the underpinnings of accounting conservatism and its consequences.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
3: やや遅れている
理由
The examination of Japan's institutional features, especially the ownership structures and regulatory mechanisms, has been a focal point. This analysis has shed light on how these factors shape accounting conservatism practices within the country. The methodological approach, designed to capture the nuanced interactions between these elements, has proven effective, even leading me through unforeseen but enriching avenues of inquiry.These unexpected paths have not deterred the research's progress; instead, they have enriched the study, adding depth and breadth to the findings. While the journey has diverged from the original plan, the deviations have allowed for a more comprehensive and nuanced exploration of the topic.
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| 今後の研究の推進方策 |
In the upcoming extension year, I'm set to broaden our exploration of accounting conservatism, integrating the latest advancements in this domain. The plan is to juxtapose the findings with various corporate governance models from around the globe. This comparative analysis will not only situate our insights in a broader context but also illuminate the distinctive characteristics of different systems.
I'll delve deeper into the myriad institutional factors that influence accounting conservatism, unraveling the complex interplay among them. This enriched perspective aims to provide a more nuanced understanding of the subject. The goal is to offer clear, actionable insights that policymakers and industry professionals can utilize to enhance accounting standards and practices.
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