A study on the viewpoint of corporate governance and the quality of financial reporting

公司治理视角与财务报告质量研究

• 批准号: 21530469
• 负责人: KABATA Ryuzo
• 金额: $ 1.33万
• 依托单位: Oita 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-21530469/
• 关键词: コーポレート・ガバナンス; 資本概念; 利益概念; 価・実現主義; 時価会計; 作成者(あるいは利用者)指向を重視した受託責任概念(目的); 原価・実現主義; 時価主義

The purposes of this study are to consider the fair value of securities without quoted prices, profit concept, capital concept and stewardship concept/objective from the viewpoint of corporate governance. As a result, we conclude that the fair value of securities without quoted prices can be rationally interpreted within the framework of investment decision-making objective, that the capital concept is valid the method to prescribe directly the capital. And we indicated that the stewardship concept/objective has changed its emphasis point from the preparer-oriented to the user-oriented stewardship concept/objective.

本研究的目的是从公司治理的角度考虑无报价、利润概念、资本概念和管理概念/目标的证券的公允价值。结果表明，在投资决策目标框架下，无报价证券的公允价值可以得到合理的解释，资本概念是直接规定资本的有效方法。我们指出，管理概念/目标已经改变了其重点从面向用户的管理概念/目标。