| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Research Abstract |
This research focuses on all the choices about pension accounting and the earnings-management behaviour by a manager is analyzed comprehensively. The results of analysis show that the discretion in liabilities at the time of accounting-standards change is the largest and it is a core of earnings management. Moreover, in a good performance firm or a large-scale firm, discretionary pension expense tends to become large. These consistent with the anticipation about which it argues by the past precedence researches. Furthermore, as a result of analyzing relations with discretionary accrual by the Jones type model, it is connected with each item of discretionary pension expense. We may be able to extract reported-earnings management behaviour by adding pension accounting information.
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