The new development of stewardship accounting
| Project/Area Number |
15530309
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tohoku University (2005)
Hannan University (2003-2004) |
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Principal Investigator |
OTOMASA Shota Tohoku University, Graduate School of Economics and Management, Professor, 大学院・経済学研究科, 教授 (60258077)
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| Project Period (FY) |
2003 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥2,700,000 (Direct Cost: ¥2,700,000)
Fiscal Year 2005: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2004: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2003: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Keywords | management compensation / conflict of interests / governance / pay-for-performance relationship / conflict resolution / コントロール / 経営者報酬契約 / インセンティブ / 会計利益 / 業績報酬関係 / 営業者報酬契約 / 営業報酬関係 |
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| Research Abstract |
The purpose of my project is to investigate the role of accounting information in contracting perspective. In particular, I focus on management compensation contract to reduce the conflict of interests between shareholder and management. To test the role of accounting information in contracting perspective, I statically investigated the relationship between accounting earnings and management compensation As a result, the empirical evidences suggested that management compensation is significantly associated with accounting earnings Therefore Japanese managers are likely to receive more compensation when corporate performance increases. This implies that accounting earnings is useful to evaluate the action of management. accounting earnings are useful to contracting perspective.
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Report
(4 results)
Research Products
(11 results)
