| 研究課題/領域番号 |
19K13847
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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) |
2019-04-01 – 2022-03-31
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| キーワード | Cross-national distance / Multinationals / Tax policy / Accounting quality / Audit fees / Firm risk / FDI / Institutional setting |
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| 研究実績の概要 |
Motivated by international business and accounting literature on the effects of FDI activities, this research project aims to comprehensively investigate the relationship between FDI host country’s differences and firm risk in terms of audit fees, accounting quality, and tax avoidance based on the setting from multinational corporations.
Regarding this project, the main achievements in the year 2019 are as follow:
First, one paper related to this project was published in Sustainability (an SSCI Journal with Impact Factor 2.592, which ranks Q2). It explores a possible risk of overseas investment in long cross-national distance host countries using the FDI data in Japan. We expect and find that firms with longer cross-national distance are less likely to adopt sustainable tax policies. It suggests that one risk of increasing cross-national distance between the host country and home country is less sustainable tax policies.
Second, two related papers were accepted and presented at the AAA Annual conference (the leading international accounting conference). One paper discusses the effects of accounting standards differences on accounting quality and the other discusses the relationship between tax avoidance and cross-country differences. Where we received several insightful comments from the commentators and participants.
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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 first year of this project, along with the original proposal, one paper was generated and published in a high-quality international journal and two papers were accepted and presented in a leading international conference, which hits the first year’s target of the research proposal.
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| 今後の研究の推進方策 |
Following the original plan, two more papers are in the pipeline. The well finished working paper will be actively submitted to the leading conferences and high-quality Journals. Considering the potential influence of COVID-19 on domestic and global transportation, some conferences attending plans might be cancelled (e.g., 2020 EAA Annual Congress has been postponed to the next year). Nevertheless, working paper preparation and journal submission would not be delayed.
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| 次年度使用額が生じた理由 |
As a result of currency fluctuation 128 Japanese Yen will be used during the next fiscal year.
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