The influences of merger and acquisition on accounting accruals
| Project/Area Number |
20530417
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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 | Osaka City University |
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Principal Investigator |
ASANO Nobuhiro Osaka City University, 大学院・経営学研究科, 准教授 (10319600)
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| Co-Investigator(Kenkyū-buntansha) |
SHIIBA Atsushi 大阪大学, 大学院・経済学研究科, 准教授 (60330164)
MATSUNAKA Manabu 名古屋大学, 大学院・法学研究科, 准教授 (20518039)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2008: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
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| Keywords | 財務会計 / 会計発生高 / 企業戦略 / M&A / 会計利益 / キャッシュ・フロー |
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| Research Abstract |
We focus on merger and acquisition as a corporate strategy, and make an attempt to demonstrate the influences of merger and acquisition on accounting accruals. We have some evidence to capture a systematic influence on accounting accruals after the strategy conversion.
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Report
(4 results)
Research Products
(27 results)
