| 研究課題/領域番号 |
17K04041
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| 研究機関 | 一橋大学 |
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研究代表者 |
Routledge J. 一橋大学, 大学院経営管理研究科, 教授 (50771268)
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| 研究期間 (年度) |
2017-04-01 – 2020-03-31
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| キーワード | Stewardship Code / Institutional Investors / Compliance |
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| 研究実績の概要 |
Data collection from archival sources is complete, including (1) Stewardship Code data for 2015 to 2017 and (2) financial, governance and other for empirical modelling. Data has been collected using research assistants to hand-collect Code disclosure data and purchase of Nikkei. Content analysis of disclosures is currently underway. Econometric modelling using Code compliance data is complete and two working papers have been written.
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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
Progress is consistent with the milestones outlined in the grant application research plan. In particular, the 2018 milestone of finalising data collection has been reached. Data collection is a significant component of the research project, and its completion means the empirical analysis phase of the project can according to the original schedule. Draft papers have been written, and it is anticipated that conference and journal submissions will proceed as planned during the final year. There have been no significant unforeseen obstacles that have affected the originally planned progress.
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| 今後の研究の推進方策 |
The next major steps for the study are to (1) complete a Code compliance disclosure quality index using content analysis; (2) refine working papers already written; and, (3) make conference and journal submissions. The initial focus will be to model Code compliance and earnings quality and audit fees. Conference presentations are planned for 2019, followed by the development of papers for journal submission.
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| 次年度使用額が生じた理由 |
Research assistant work on content analysis of Stewardship Code disclosures has been slower than anticipated, which has reduced the cost for this item in 2018. The balance of funds carried forward will be used to completed the research assistant work early in the next fiscal year.
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