| Project/Area Number |
17K13818
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Tohoku University |
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Principal Investigator |
WONG YIUWAI 東北大学, 経済学研究科, 助教 (00772021)
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2019: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 税務会計 / 利益調整 / Book Tax Conformity / 分析的会計 / 税負担削減 / 税務申告 / 利益マネジメント / 報告行動 |
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| Outline of Final Research Achievements |
The main result of this research is to investigates the influence on management's decision making under different accounting systems. Especially, I investigated how the degree of book-tax conformity affects managers' compensation contracts and earnings management activity by using theorical approach. There are several empirical studies about the effects of book-tax conformity on the usefulness of accounting earnings, but the existing literature on the impact of book-tax conformity on earnings management presents ambiguous results. Further, there are few studies that have examined the relationship between the degree of book-tax conformity and managers’ compensation contracts. This study focuses on this research gap. The main findings of the study are as follows: book-tax conformity prevents managers from engaging in earnings management activity as well as some production activities; and the expected utility of the principal decreases with the degree of book-tax conformity.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の学術的意義として、この研究テーマではデータを使った実証研究が主流で、研究の成果はある程度蓄積されてきたが、数理モデルを使って、経営者に影響を与える要因を分析する研究がないことから、研究成果の補完はこの研究の学術的意義である。また、社会的意義として、この研究では、確定決算主義と分離主義が会計情報の価値に与える影響をある程度分析できたと考えるので、本研究の設定では、確定決算主義をもちいたほうの会計情報の価値が高いので、この研究結果は制度設定にも貢献できると考える。
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