The Model Analysis of the relationship between conservatism and the debt ratio, the growth opportunity

保守主义与负债率、增长机会关系的模型分析

• 批准号: 23730452
• 负责人: NISHITANI Jumpei
• 金额: $ 2.41万
• 依托单位: Ritsumeikan University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2012
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23730452/
• 关键词: 財務会計; 保守主義; 会計保守主義; アナリティカル; 分析的会計研究; 契約理論; 多期間モデル; アクルーアルの反転; 債務契約; モラル・ハザード

The purpose of this research is to analyze and clarify the relationship between accounting conservatism and the debt ratio or the growth opportunity with multi-period models. In the former half period of the research, the effort had been paid to develop a basic multi-period model for the analysis of conservatism. The economical result of the analysis of conservatism with that basic model was presented at CAAA (Canadian Academic Accounting Association) and APC (Asia-Pacific Conference on the International Accounting), and some international forums, some domestic research conferences, and then, finally, was published as a research paper in a refereed journal. In the latter half period, the analysis has been carried out with the multi-period model in which the parameters for the debt ratio or the growth opportunity are built, however, some results were already obtained but not published yet.

本研究旨在利用多期模型分析并厘清会计稳健性与负债比率或成长机会的关系。在研究的前半期，主要致力于建立一个分析稳健性的基本多期模型。在CAAA（Canadian Academic Accounting Association）、APC（Asia-Pacific Conference on the International Accounting）、国际论坛、国内学术会议等场合上，以该基本模型对稳健性进行分析的经济学成果被发表在学术期刊上。在后半期，人们利用多期模型进行了分析，其中建立了债务比率或增长机会的参数，但已经得到了一些结果，但尚未发表。

项目成果

保守主義の歴史と現代的課題

保守主义的历史和当代问题

• 发表时间: 2013
• 期刊: 企業会計
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani;西谷順平
• 通讯作者: 西谷順平

Accrual Reversal Effect and Conditional Conservatism

应计逆转效应和条件保守主义

• 发表时间: 2013
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani;西谷順平;Jumpei Nishitani;J. Nishitani;J. Nishitani
• 通讯作者: J. Nishitani

Conservatism under Book-Tax Conformity

账簿税合规性下的保守主义

• 发表时间: 2013
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani;西谷順平;Jumpei Nishitani;J. Nishitani;J. Nishitani;松原沙織;松原沙織;松原沙織;J. Nishitani
• 通讯作者: J. Nishitani

Accrual Reversal Effect and Conservatism

应计逆转效应和保守主义

• 发表时间: 2014
• 作者: Jumpei Nishitani

On the Conditions of Conservatism Under Book-Tax Conformity

论账簿税整合下的保守主义条件

• 发表时间: 2013
• 期刊: 社会システム研究
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani
• 通讯作者: J. Nishitani