2014 Fiscal Year Final Research Report
The analysis of the relationship between risk and accounting information
| Project/Area Number |
23730454
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Osaka Gakuin University |
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Principal Investigator |
SHIN'YA Okuda 名古屋市立大学, 経済学研究科(研究院), 准教授 (40351431)
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| Project Period (FY) |
2011 – 2014
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| Keywords | 会計 / 実証研究 / リスク / 株価分散 / 内部統制 |
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| Outline of Final Research Achievements |
This research studied the risk relevance of accounting information. In terms of external stakeholders, I provide the evidence by archival research that accounting information can provide risk information. I also provide e the evidence how firms manage internal control systems and accounting information systems to provide risk relevant accounting information in terms of internal stakeholders.
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| Free Research Field |
会計学
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