Aug, 2016 - Mar, 2018
Empirical Research on Accounting Conservatism and Investment Efficiency
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Research Activity Start-up
- Grant number
- 16H06669
- Japan Grant Number (JGN)
- JP16H06669
- Authorship
- Principal investigator
- Grant amount
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- (Total)
- 2,990,000 Japanese Yen
- (Direct funding)
- 2,300,000 Japanese Yen
- (Indirect funding)
- 690,000 Japanese Yen
This research analyzes the relationship between accounting conservatism and investment efficiency, and between corporate governance attributes and conservatism. The main findings are as follows: (1) there is a positive relation between conservatism and investment efficiency, (2) the board dependence has a positive correlation with conservatism, and (3) the quality of auditing has a positive relation with conservatism.
- Link information
- ID information
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- Grant number : 16H06669
- Japan Grant Number (JGN) : JP16H06669