• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Empirical research on herd behavior of accounting procedures

Research Project

Project/Area Number 16K17215
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionChuo University

Principal Investigator

Yamada Akihiro  中央大学, 商学部, 准教授 (90707085)

Project Period (FY) 2016-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords群衆行動 / 業績予想 / 利益調整 / 租税回避 / 株式持ち合い / 地理的分布 / 会計情報 / コーポレート・ガバナンス / 会計学
Outline of Final Research Achievements

Many Japanese firms have disclosed and revised their performance forecasts by management. Previous studies have shown that various characteristics of firms, including corporate governance, are related to the nature of information that such forecast disclosures and revisions have. In this research, I introduce not only the view of each firm but also the view of multiple firms, and investigate the impact on accounting information including performance forecasts. As results of analyses, these have become clear that accounting information is affected by the macroeconomic environment, the business relationship with banks and cross-shareholding, geographical distribution, and the accounting behavior of other firms.

Academic Significance and Societal Importance of the Research Achievements

会計は(情報を持つ)経営者から外部の情報利用者へ情報を伝達するための仕組みであると考えられており、そのため、会計情報には経営者の私的情報が含まれていると考えられてきた。しかし、群衆的会計行動がある場合、経営者が正しく情報開示を行おうとしても、私的情報をうまく外部に伝達できない可能性がある。また、会計情報には企業個々の情報が単純に表れるわけではなく、企業周囲の環境も影響する可能性がある。このことは、仮に一つの会計基準に統一し、同じ会計処理を行ったとしても、その情報内容は企業や企業周囲の状況によって異なる可能性があることを示唆しており、情報利用者はそのような会計情報の性質を考慮する必要がある。

Report

(4 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (11 results)

All 2019 2018 2017 2016

All Journal Article (10 results) (of which Open Access: 1 results,  Peer Reviewed: 3 results) Presentation (1 results)

  • [Journal Article] 日本企業の租税負担削減を目的とした利益移転:分析手法のサーベイと日本企業の実態調査2019

    • Author(s)
      山田哲弘
    • Journal Title

      中央大学企業研究所 working paper

      Volume: 48 Pages: 1-36

    • Related Report
      2018 Annual Research Report
  • [Journal Article] Influence of geographic distribution on real activities manipulation within consolidated companies2018

    • Author(s)
      Akihiro Yamada, Yuuta Sakurai, and Ryo Ishida
    • Journal Title

      SSRN working paper series

      Volume: SSRN-id3157058 Pages: 1-47

    • Related Report
      2018 Annual Research Report
    • Open Access
  • [Journal Article] Earnings management and main bank relationship: Evidence from Japan2017

    • Author(s)
      Sakawa, Hideaki, Naoki Watanabel, and Akihiro Yamada
    • Journal Title

      Advances in Quantitative Analysis of Finance and Accounting

      Volume: 15 Pages: 53-78

    • Related Report
      2017 Research-status Report 2016 Research-status Report
    • Peer Reviewed
  • [Journal Article] Unrealized gains and losses of securities, abnormal returns, and risk sharing among business partner firms2017

    • Author(s)
      Yamada, Akihiro, and Ko Inaba
    • Journal Title

      Academy of Accounting and Financial Studies Journal

      Volume: 21(2) Pages: 1-17

    • Related Report
      2017 Research-status Report
    • Peer Reviewed
  • [Journal Article] 群衆的予想改訂による利益平準化効果の抑制2017

    • Author(s)
      山田哲弘
    • Journal Title

      経営ディスクロージャー研究

      Volume: 16 Pages: 47-64

    • Related Report
      2017 Research-status Report
  • [Journal Article] 物価変動期・安定期におけるカレント・コスト会計の有用性2017

    • Author(s)
      山田哲弘、五十川陽
    • Journal Title

      企業研究

      Volume: 31 Pages: 205-218

    • NAID

      120006640549

    • Related Report
      2017 Research-status Report 2016 Research-status Report
  • [Journal Article] 営業能力資本維持概念からみるカレントコスト会計の有用性2017

    • Author(s)
      山田哲弘、五十川陽
    • Journal Title

      企業研究

      Volume: 32 Pages: 63-76

    • NAID

      120006640782

    • Related Report
      2017 Research-status Report
  • [Journal Article] Does book-tax difference influence the value relevance of book income? Empirical evidence from Japan2017

    • Author(s)
      Yamada, Akihiro
    • Journal Title

      Academy of Accounting and Financial Studies Journal

      Volume: 近刊

    • Related Report
      2016 Research-status Report
    • Peer Reviewed
  • [Journal Article] 営業能力資本維持概念からみるカレントコスト会計の有用性2017

    • Author(s)
      山田哲弘、五十川陽
    • Journal Title

      IBRCU(中央大学企業研究所) working paper series

      Volume: 39 Pages: 1-17

    • NAID

      120006640782

    • Related Report
      2016 Research-status Report
  • [Journal Article] 群衆的予想改訂による利益平準化効果の抑制2016

    • Author(s)
      山田哲弘
    • Journal Title

      IBRCU(中央大学企業研究所) working paper series

      Volume: 37 Pages: 1-25

    • Related Report
      2016 Research-status Report
  • [Presentation] 企業の地理的分布が連結企業内の実体的利益調整に与える影響2018

    • Author(s)
      山田哲弘
    • Organizer
      日本ディスクロージャー研究学会
    • Related Report
      2018 Annual Research Report

URL: 

Published: 2016-04-21   Modified: 2020-03-30  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi