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保守主義に関する実証研究の動向 : Conditional conservatismとUnconditional Conservatismの役割, The Trend of the Empirical Studies about Accounting Conservatism

Author

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  • 中村, 亮介
  • Nakamura, Ryosuke

Abstract

本論文は，保守主義に関する実証研究の最新動向について検討し，保守主義の役割がどこまで判明しているかを明らかにした。具体的には，保守主義にはConditional Conservatism（CC）とUnconditional conservatism（UCC）という2つのタイプがあり，近年は各々の役割が検証される傾向にあることを説明した上で，両者の経済的機能について，近年の実証研究の結果に照らして検討した。その結果，CCは主に企業外部者からの需要に応じて採られる保守主義であり，UCCは主に企業内部者からの需要に応じて採られる保守主義であると結論付けた。さらに，2つのタイプの保守主義について各側面から研究が蓄積されてきている今，両保守主義について混同した議論のまま排除してしまうのは，各利害関係者に不利益をもたらすことになりかねないと指摘した。, This study observes about the newest trend of the empirical studies about accounting conservatism. Prior researches classify accounting conservatism into Conditional Conservatism（CC）and Unconditional Conservatism（UCC）. So we consider that economical function of both conservatism based on the result of empirical studies in recent years. As a result, we conclude that CC is mainly adopted according to the demand from the external persons of companies, on the other hand, UCC is mainly adopted according to the demand from the insiders of companies.

Suggested Citation

  • 中村, 亮介 & Nakamura, Ryosuke, 2014. "保守主義に関する実証研究の動向 : Conditional conservatismとUnconditional Conservatismの役割, The Trend of the Empirical Studies about Accounting Conservatism," Working Paper Series 183, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
    • Handle: RePEc:hit:hjbswp:183
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