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2013 Fiscal Year Final Research Report

A structural analysis of bank accounting on the fair value measurement, and a prediction of possible influences of its introduction on bank management and industry.

Research Project

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Project/Area Number 23530604
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionWaseda University (2013)
Doshisha University (2011-2012)

Principal Investigator

MATSUMOTO toshifumi  早稲田大学, 商学学術院, 教授 (90140095)

Co-Investigator(Kenkyū-buntansha) TOKUGA Yoshihiro  京都大学, 経営学研究科, 教授 (70163970)
Co-Investigator(Renkei-kenkyūsha) TAGA Hisashi  琉球大学, 法文学部, 准教授 (80336362)
KUSANO Masaki  京都大学, 経済学研究科, 准教授 (50351440)
OKAWA Junpei  名古屋市立大学, 経済学研究科, 准教授 (00453077)
Project Period (FY) 2011 – 2013
Keywords公正価値会計 / 国際金融規制
Research Abstract

The fair value accounting reflects a change of market prices on its numerical value. When banking regulation is performed based on such an accounting system, the change of the sudden and at one time-like confusion of economic environment makes accounting number fluctuate drastically, and it leads the authorities to exercise the initially unexpected regulation such as stop of the loan and may amplify confusion in the real economy. In the case of Lehman shock, The International Accounting Standards Board actually couldn't help stopping current price evaluation of certain assets.
The bank accounting has intensified the color of fair value accounting. The Basel regulation has accepted it from the viewpoint of transparency, however, at the same time it established the new regulation standards from the viewpoint of management stability. In this study I developed the analysis index (notpublished yet) for corporate financial strength tests of the banks which incorporates this regulation.

  • Research Products

    (16 results)

All 2014 2013 2012 2011

All Journal Article (10 results) (of which Peer Reviewed: 2 results) Presentation (4 results) (of which Invited: 1 results) Book (2 results)

  • [Journal Article] 規範的会計研究の方法と貢献2013

    • Author(s)
      徳賀芳弘
    • Journal Title

      会計

      Volume: 第183巻第2号 Pages: 147-163

  • [Journal Article] Influence of the Expansion of Fain Valuation on the Contracting Role, Discussion Paper2013

    • Author(s)
      Yoshihiro TOKUGA, Yoko OTA
    • Journal Title

      Institute for Monetary and Economic Studies, Bank of Japan

      Pages: 1-30

    • Peer Reviewed
  • [Journal Article] 国際会計基準と日本基準のパラダイム2013

    • Author(s)
      徳賀芳弘
    • Journal Title

      別冊企業会計企業会計制度の再構築

      Pages: 20-27

  • [Journal Article]2012

    • Author(s)
      松本敏史
    • Journal Title

      『歴史から見る公正価値会計-会計の根源的な役割を問う』日本会計研究学会課題研究委員会(委員長:渡邉泉)最終報告

      Pages: 1-22

  • [Journal Article] 会計基準における混合会計モデルの検討2012

    • Author(s)
      徳賀芳弘
    • Journal Title

      金融研究

      Volume: 第31巻第3号 Pages: 141-203

  • [Journal Article] カスタマー・ロイヤルティ・プログラムと収益認識2012

    • Author(s)
      松本敏史
    • Journal Title

      国際会計研究学会年報

      Volume: 第1号(通号29号) Pages: 19-31

    • Peer Reviewed
  • [Journal Article] 日本の会計規範を巡る現在の検討課題とその解決策2011

    • Author(s)
      徳賀芳弘
    • Journal Title

      会計

      Volume: 第181巻第1号 Pages: 32-45

  • [Journal Article] 財務報告の変革と財務諸表情報2011

    • Author(s)
      徳賀芳弘
    • Journal Title

      企業会計

      Volume: 第63巻第12号 Pages: 34-40

  • [Journal Article] 証券化取引の動機と帰結2011

    • Author(s)
      草野真樹
    • Journal Title

      会計

      Volume: 第180巻第6号 Pages: 84-96

  • [Journal Article] 金融負債の公正価値評価の影響―Citigroupの事例―2011

    • Author(s)
      小川淳平
    • Journal Title

      Nagoya City University Discussion Papers in Economics

      Volume: 第540巻 Pages: 1-33

  • [Presentation] 国際会計基準の資本市場への影響2013

    • Author(s)
      徳賀芳弘
    • Organizer
      日本財務管理学会
    • Place of Presentation
      日本大学
    • Year and Date
      20130000
    • Invited
  • [Presentation] Economic Consequence of Fair Value Accounting : A Review of Recent Literature2013

    • Author(s)
      Yoshihiro Tokuga
    • Organizer
      Accounting and Management Information System International Conference AMI2013
    • Place of Presentation
      The Bucharest University of Economic Studies
    • Year and Date
      20130000
  • [Presentation] 課題研究委員会「歴史から見る公正価値会計-会計の根源的な役割を問う(委員長:渡邉泉)」最終報告2012

    • Author(s)
      松本敏史
    • Organizer
      『日本会計研究学会』第71回全国大会
    • Place of Presentation
      一橋大学
    • Year and Date
      20120000
  • [Presentation] 統一論題報告「カスタマー・ロイヤルティ・プログラムと収益認識2011

    • Author(s)
      松本敏史
    • Organizer
      『国際会計研究学会』第28回全国大会
    • Place of Presentation
      東京理科大学
    • Year and Date
      20110000
  • [Book] Fundamental Functions of Accounting and Fair Value Measurement -From the Perspective of Distributable Income Measurement Function-, Fair Value Accounting in Historical Perspective2014

    • Author(s)
      Toshifumi MATSUMOTO
    • Total Pages
      9-36
    • Publisher
      Chapter1,edited by Izumi WATANABE
  • [Book] 「会計の基本機能と公正価値会計-分配可能利益の計算機能の観点から-」(渡邉泉編著『歴史から見る公正価値会計-会計の根源的な役割を問う-』2014

    • Author(s)
      松本敏史
    • Total Pages
      3-26
    • Publisher
      森山書店

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Published: 2015-07-16  

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