| Project/Area Number |
15H06537
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Fukui Prefectural University |
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Principal Investigator |
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| Project Period (FY) |
2015-08-28 – 2017-03-31
|
| Project Status |
Completed (Fiscal Year 2016)
|
| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 固定資産の減損会計 / 財務会計の契約支援機能 / 経営者交代 / 連続した減損損失の計上 / 利益マネジメント / 固定資産の減損に係る会計基準 / 財務会計 / 実証会計学 |
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| Outline of Final Research Achievements |
In this study, I analyzed the direct and indirect effects of fixed asset write-downs on corporate management by using data of Japanese listed firms. First,I examined whether consecutive fixed asset write-downs are related to income smoothing-a type of earnings management-but did not find evidence that firms writing downs fixed assets over consecutive years smoothed their earnings. Second, by examining archival and case studies, I found evidence of direct and indirect effects of fixed asset write-downs on corporate management, such as forced top executive turnover and/or restraining investment.
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