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

本研究的目的是：(1)从统计学角度对会计的实证研究进行回顾；（ii）评估用于分析会计信息的相关统计方法，并探索会计学科的适当方法；（三）运用这些方法对日本企业进行分析。在2006年和2007年，我们进行了以下研究：(1)首先，我们调查了有关主题的总体文献，重点是会计评论（AR），会计研究杂志（JAR），会计与经济学杂志（JAE），会计，审计与金融杂志（JAAF）。(2)其次，我们收集了反映美国和日本企业事实的数据，并在这些数据的基础上探讨了建立日本企业会计实证研究的模型和假设。(3)第三，我们已经在各种期刊上发表了一些研究成果。除本摘要第11项的参考文献外，所有与本项目相关的研究发表文献均列在《研究成果报告》（March, 2008）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).