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Research on Corporate Governance, Strategies, and Performance Evaluation

Research Project

Project/Area Number 16530293
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

YAMAMOTO Tatsushi  Nagoya University, Graduate School of Economics, Professor, 大学院経済学研究科, 教授 (80191419)

Project Period (FY) 2004 – 2006
Project Status Completed (Fiscal Year 2006)
Budget Amount *help
¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2004: ¥1,400,000 (Direct Cost: ¥1,400,000)
KeywordsEarnings Manipulation / Corporate Governance / Business Analysis / 会計操作 / 株式所有構造 / 実証研究 / 企業戦略 / 業績評価 / リアル・オプション
Research Abstract

The purpose of this research project in the fiscal year is to make clear the relationship between the structure of ownership and earnings management in Japan. In the theoretical part of the research, we considered three types of firm, ie. a firm owned by many diversified stock holders (benchmark type), bank-governed type, and mutual holding type. We find that, among these, the mutual holding type is the most inclined to do earnings management, and the benchmark type is the least. These results are also supported by the empirical tests.

Report

(4 results)
  • 2006 Annual Research Report   Final Research Report Summary
  • 2005 Annual Research Report
  • 2004 Annual Research Report
  • Research Products

    (2 results)

All 2007

All Journal Article (1 results) Book (1 results)

  • [Journal Article] Accounting Manipulations2007

    • Author(s)
      Suda, K., Yamamoto, T., Otomasa, S
    • Journal Title

      Diamond

      Pages: 1-250

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Book] 会計操作2007

    • Author(s)
      須田一幸, 山本達司, 乙政正太
    • Total Pages
      250
    • Publisher
      ダイヤモンド社
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Annual Research Report 2006 Final Research Report Summary

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Published: 2004-04-01   Modified: 2016-04-21  

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