Developing Statistical Methods for Analyzing Accounting Information and It''s Application to Empirical Studies

本研究的目的是：（1）从统计学的角度对会计的实证研究进行回顾;（2）对会计信息分析中使用的统计方法进行评价，探索适合会计学科的方法;（3）将这些方法应用于日本企业的分析。2006年和2007年，我们进行了以下研究：（1）首先，我们对《会计评论》、《会计研究杂志》、《会计与经济学杂志》、《会计、审计与财务杂志》上的论文进行了全面的文献调查。(2)其次，收集了反映美国和日本企业实际情况的数据，并根据这些数据，对日本企业会计实证研究的模型和假设的建立进行了探讨。(3)第三，我们在各种期刊上发表了一些研究成果。除本摘要第11项中的参考文献外，所有与本项目相关的研究出版物均列于“研究结果报告”（2008年3月）中。

The purpose of this research is (i) to review empirical studies on accounting from the perspective of statistics; (ii) to evaluate the relevance statistical methods used for the analysis of accounting information and explore the appropriate methods for the accounting discipline; (iii) to apply these methods for analyzing the Japanese enterprises. In the years of 2006 and 2007, we carried out the following research: (1) First, we surveyed an overall literatures on the topics focusing on the papers in Accounting Review (AR), Journal of Accounting Research (JAR), Journal of Accounting and Economics (JAE), Journal of Accounting, auditing and Financial (JAAF). (2) Second, we collected the data that reflect the facts of the American and Japanese enterprises, and examined establishing models and hypotheses for empirical research in Japanese enterprise accounting based on these data. (3) Third, we have published some of the research results in various journals. In addition to references in item 11 of this abstract, all publications of researches related to this project are listed in "Report of the Research Results" (March, 2008).