| 研究課題/領域番号 |
22K13508
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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 | 筑波大学 |
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研究代表者 |
顧 俊堅 筑波大学, ビジネスサイエンス系, 助教 (10820433)
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| 研究期間 (年度) |
2022-04-01 – 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 |
3,770千円 (直接経費: 2,900千円、間接経費: 870千円)
2024年度: 650千円 (直接経費: 500千円、間接経費: 150千円)
2023年度: 1,300千円 (直接経費: 1,000千円、間接経費: 300千円)
2022年度: 1,820千円 (直接経費: 1,400千円、間接経費: 420千円)
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| キーワード | New employee / Employee policy / firm performance / Firm performance |
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| 研究開始時の研究の概要 |
I will answer the key question, i.e., whether and how new employee policies affect firm performance, by investigating the relations between firm performance and new employee payment policy, diversity policy, and welfare policy, respectively. To this end, three related papers will be generated.
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| 研究実績の概要 |
Motivated by accounting and business literature on the employee, this research project aims to systematically test the effects of new employee policies on firm performance.
Regarding this project, the main achievements in the year 2023 are as follows:
First, one paper related to this project was accepted in a reputable international academic journal (i.e., Applied Economics [SSCI; ABDC-A; ABS-2]). This study explores how Japanese listed companies disclosing comprehensive job-related information affect investor valuation. Those disclosing extensive employee welfare policies experience increased abnormal returns. The results suggest investors appreciate responsible employee investment as such investment gains employee trust.
Second, another related paper was accepted and presented at the AAA Annual Meeting and the CAAA Annual Conference. In this study, we explore the impact of increased gender equality concerns on managerial disclosure practices within masculine firms, leveraging the exogenous rise in gender diversity prompted by Act No. 64 of 2015. Currently, this paper is under review at one leading accounting journal [ABDC-A*; ABS-4].
Third, another related paper was conducted and presented at several research seminars held by leading universities (i.e., Osaka Uni., Fudan Uni., UNSW Sydney), JAA Annual Meeting, and TJAR conference. In this study, we explore how high new hire turnover affects financial reporting quality in Japanese firms. Results show a negative relation between turnover and reporting quality, validated through cross-sectional analyses and robustness tests.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
2: おおむね順調に進展している
理由
In the second year of this project, along with the original proposal, three papers were conducted, presented at reputable conferences and several research workshops, and submitted to targeted journals, which meets the second year’s target of the research proposal. Moreover, one paper was accepted by the international journal.
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| 今後の研究の推進方策 |
Thus far, there are two unpublished working papers related to this project. One is under review at a top-tier accounting journal, and the other is planned and will be submitted to a leading accounting journal (e.g., TAR, JAR, JAE, CAR, and RAST) as well. While publication in a leading journal presents a challenge, I am committed to improving the quality of the working papers to increase the likelihood of acceptance. If the working papers are rejected by the top-tier accounting journals, I will try my best to submit the papers to the second-tier accounting journals such as JBFA, JAPP, and EAR.
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