Empirical analysis on recognition versus disclosure issues in financial reporting

财务报告中确认与披露问题的实证分析

• 批准号: 21530466
• 负责人: MATSUURA Yoshiyuki
• 金额: $ 2.58万
• 依托单位: Yamaguchi University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2009
• 资助国家: 日本
• 起止时间: 2009 至 2011
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-21530466/
• 关键词: 資本市場; コンバージェンス; フォーマット効果; 株主優待; ディスクロージャー

This research investigates" format effect" of financial reporting with respect to both individual and foreign institutional investors' behaviors. Regarding foreign investors, it examines whether the differences between the reported numbers and the numbers obtained from globally standardized database would affect foreign investors' ownership and consequently finds no statistically significant impact. The research on format effect to individual investors is undertaken by questionnaire survey to see the relationship between their knowledge about accounting treatment and attention to footnote disclosure and their investment behaviors. By holding considerable length and prioritizing stockholder perks they reduce the potential impact of format effect.

本研究调查了财务报告对个人和外国机构投资者行为的“格式效应”。对于外国投资者，它检查了报告数据与全球标准化数据库中获得的数据之间的差异是否会影响外国投资者的所有权，结果发现没有统计上显着的影响。格式效应对个人投资者的研究是通过问卷调查的方式进行的，了解他们对会计处理的了解和对脚注披露的关注与他们的投资行为之间的关系。通过持有相当长的篇幅并优先考虑股东福利，它们可以减少格式效应的潜在影响。

项目成果

税額控除が研究開発投資に与える影響

税收抵免对研发投资的影响

• 发表时间: 2010
• 作者: 米谷健司・松浦良行