Accounting Analysis on Financial Crisis

2014 Fiscal Year Final Research Report

• Project/Area Number: 23530577
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Hiroshima University
• Principal Investigator: HOSHINO Ichirou 広島大学, 社会(科)学研究科, 教授 (10202300)
• Project Period (FY): 2011-04-28 – 2015-03-31
• Keywords: 金融機関 / 金融危機 / 金融規制 / リーマン・ショック / 時価評価 / 公正価値評価 / ストレステスト

Outline of Final Research Achievements

Among the issues to be considered to be a problem at the beginning with the financial crisis the Lehman Shock, conduct research on the following themes, was published the results. In other words, accounting studies on the stress test, relationship and influence the role of the rating in the stress test of the accounting characteristics of the setting object and setting target setters of allowance for doubtful accounts, as liquidation value calculation system that assumes the company continues , and the like significance and the evils of "play" on the financial accounting rules operation.
In addition, as a theme related to the broad financial crisis, also studied the following themes, was published the results. It is the institutional background and fraudulent accounting of the actual situation concerning the travel costs and some of the discussion over the role of Accounting Research, and the like.

Free Research Field

財務会計論