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Empirical research regarding accruals quality

Research Project

Project/Area Number 21530472
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research Institution福島学院大学短期大学部 (2011)
Fukushima College (2009-2010)

Principal Investigator

NAKASHIMA Masumi  福島学院大学短期大学部, 情報ビジネス科, 教授 (90249219)

Co-Investigator(Renkei-kenkyūsha) SUDA Kazuyuki  早稲田大学, 商学学術院, 教授 (00171273)
SASAKI Takashi  一橋大学, 商学研究科, 教授 (10235252)
OKUDA Shin' ya  大阪学院大学, 流通科学科, 准教授 (40351431)
Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2011: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2010: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2009: ¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Keywords会計発生高の質(Accruals Quality) / 実証分析 / 内部統制(Internal Controls) / 経営者の裁量的行動 / コーポレート・ガバナンス / 利益の質 / 会計発生高の質 / 内部統制 / 会計的裁量行動 / 実体的裁量行動 / 裁量的発生高
Research Abstract

This study investigates the changes in earnings quality in pre-and post-SOX periods comprehensively by testing discretionary accruals, accuracy of cash flow prediction, and accruals quality. This study cross-tests the association between the changes in accruals management and real management in pre-and post-SOX periods and determinants of earnings management. I find after the passage of SOX, only opportunistic accruals management declined and accruals management which conveys private information remains through the association with predictive errors and accruals quality. Based on the results that predictive accuracy is significantly associated with accruals quality, it is likely that earnings management of material weaknesses disclosing firms reflects managerial opportunism.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (36 results)

All 2012 2011 2010 2009

All Journal Article (7 results) (of which Peer Reviewed: 3 results) Presentation (28 results) Book (1 results)

  • [Journal Article] 重要な欠陥開示企業の裁量行2010 Southeast Region American動分析2012

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究

      Volume: 第28号 Pages: 21-36

    • Related Report
      2011 Final Research Report
    • Peer Reviewed
  • [Journal Article] 内部統制とガバナンスに関する日米比較2011

    • Author(s)
      須田一幸、佐々木隆志、中島真澄、奥田真也
    • Journal Title

      會計

      Volume: 第180巻第1号 Pages: 906922-906922

    • Related Report
      2011 Final Research Report
  • [Journal Article] 内部統制とガバナンスに関する日米比較(一)2011

    • Author(s)
      須田一幸・佐々木隆志・中島真澄・奥田真也
    • Journal Title

      會計(森山書店)

      Volume: 179巻6号 Pages: 906-922

    • Related Report
      2011 Annual Research Report
  • [Journal Article] 内部統制とガバナンスに関する日米比較(二)2011

    • Author(s)
      須田一幸・佐々木隆志・中島真澄・奥田真也
    • Journal Title

      會計(森山書店)

      Volume: 180巻1号 Pages: 115-129

    • Related Report
      2011 Annual Research Report
  • [Journal Article] キャッシュ・フロー予測における内部統制報告制度の影響-SEC基準適用企業の実証2010

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究

      Volume: 第26号 Pages: 62-73

    • Related Report
      2011 Final Research Report
    • Peer Reviewed
  • [Journal Article] キャッシュ・フロー予測における内部統制報告制度の影響2010

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究 26巻

      Pages: 62-73

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 会計発生高の質の決定要因分析2010

    • Author(s)
      中島真澄
    • Journal Title

      會計 177巻(印刷中)

      Pages: 44-59

    • NAID

      40017107183

    • Related Report
      2009 Annual Research Report
  • [Presentation] 重要な欠陥開示企業の裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第27回秋季大会
    • Place of Presentation
      帝塚山大学
    • Year and Date
      2011-11-26
    • Related Report
      2011 Final Research Report
  • [Presentation] 重要な欠陥開示企業の裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第27回秋季大会
    • Place of Presentation
      帝塚山大学帝塚山キャンパス
    • Year and Date
      2011-11-26
    • Related Report
      2011 Annual Research Report
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2011

    • Author(s)
      中島真澄
    • Organizer
      2011 American Accounting Association Annual Meeting
    • Place of Presentation
      Denver Colorado
    • Year and Date
      2011-08-10
    • Related Report
      2011 Final Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standardJapanese firms-2011

    • Author(s)
      中島真澄
    • Organizer
      2011 American Accounting Association Annual Meeting
    • Place of Presentation
      Denver Colorado
    • Year and Date
      2011-08-10
    • Related Report
      2011 Final Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC Standard Japanese Firms-2011

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 2011 Annual Meeting of American Accounting Association
    • Place of Presentation
      Colorado, Denver
    • Year and Date
      2011-08-10
    • Related Report
      2011 Annual Research Report
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan-2011

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 2011 Annual Meeting of American Accounting Association
    • Place of Presentation
      Colorado, Denver
    • Year and Date
      2011-08-10
    • Related Report
      2011 Annual Research Report
  • [Presentation] Do material weakness firms haveopportunistic earnings management?-Evidence from Japan-2011

    • Author(s)
      中島真澄
    • Organizer
      2011 American Accounting Association Annual Meeting
    • Place of Presentation
      Denver Colorado
    • Year and Date
      2011-08-08
    • Related Report
      2011 Final Research Report
  • [Presentation] 重要な欠陥開示企業の利益の質および裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会関東研究部会
    • Place of Presentation
      立教大学池袋キャンパス
    • Year and Date
      2011-08-08
    • Related Report
      2011 Annual Research Report
  • [Presentation] Do Material Weakness Firms Have Opportunistic Earnings Management?-Evidence from Japan-2011

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 2011 Annual Meeting of American Accounting Association
    • Place of Presentation
      Colorado, Denver
    • Year and Date
      2011-08-08
    • Related Report
      2011 Annual Research Report
  • [Presentation] 重要な欠陥開示企業の利益の質および裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会関東研究部会
    • Place of Presentation
      立教大学
    • Year and Date
      2011-07-31
    • Related Report
      2011 Final Research Report
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2010

    • Author(s)
      中島真澄
    • Organizer
      2010 Southeast Region American Accounting Association in Mobile
    • Place of Presentation
      Alabama(Renaissance Riverview Plaza Hotel)
    • Year and Date
      2010-04-09
    • Related Report
      2011 Final Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standard Japanese firms-2010

    • Author(s)
      中島真澄
    • Organizer
      2010 Southeast Region American Accounting Associationin Mobile
    • Place of Presentation
      Alabama(Renaissance Riverview Plaza Hotel)
    • Year and Date
      2010-04-09
    • Related Report
      2011 Final Research Report
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region Meeting of American Accounting Association
    • Place of Presentation
      Renaissance Riverview Plaza Hotel, in Mobile, Alabama
    • Year and Date
      2010-04-09
    • Related Report
      2010 Annual Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Predictive Ability of Future Cash flows?-Evidence from Japan2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region Meeting of American Accounting Association
    • Place of Presentation
      Renaissance Riverview Plaza Hotel, in Mobile, Alabama
    • Year and Date
      2010-04-09
    • Related Report
      2010 Annual Research Report
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region American Accounting Association Annual Meeting
    • Place of Presentation
      Renaissance Riverview Plaza Hotel (Alabama)
    • Year and Date
      2010-04-09
    • Related Report
      2009 Annual Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standard Japanese firms-2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region American Accounting Association Annual Meeting
    • Place of Presentation
      Renaissance Riverview Plaza Hotel (Alabama)
    • Year and Date
      2010-04-09
    • Related Report
      2009 Annual Research Report
  • [Presentation] 会計発生高の質の決定要因分析2009

    • Author(s)
      中島真澄
    • Organizer
      日本会計研究学会第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-04
    • Related Report
      2011 Final Research Report
  • [Presentation] 内部統制システムと監査の質の決定要因2009

    • Author(s)
      奥田真也、須田一幸、佐々木隆志、中島真澄、中村亮介
    • Organizer
      日本会計研究学会第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-04
    • Related Report
      2011 Final Research Report
  • [Presentation] 会計発生高の質の決定要因分析-会計発生高の質算出モデルの精緻化に向けて-2009

    • Author(s)
      中島真澄
    • Organizer
      日本会計学研究学会第68回大会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2009-09-04
    • Related Report
      2009 Annual Research Report
  • [Presentation] 内部統制の決定要因分析2009

    • Author(s)
      中島真澄、奥田真也、須田一幸、佐々木隆志、中村亮介
    • Organizer
      日本会計学研究学会第68回大会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2009-09-04
    • Related Report
      2009 Annual Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?2009

    • Author(s)
      中島真澄
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      New York City(Hilton New York Hotel)
    • Year and Date
      2009-08-05
    • Related Report
      2011 Final Research Report
  • [Presentation] Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?2009

    • Author(s)
      Masumi Nakashima
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      Hilton New York (New York City)
    • Year and Date
      2009-08-05
    • Related Report
      2009 Annual Research Report
  • [Presentation] Survey Research regarding Internal Controls and Auditing-Comparison between the U. S. and Japanese Firm-2009

    • Author(s)
      須田一幸、佐々木隆志、中島真澄、奥田真也
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      New York City(Sheraton New York Hotel)
    • Year and Date
      2009-08-03
    • Related Report
      2011 Final Research Report
  • [Presentation] Survey Research regarding Internal Controls and Auditing-Comparison beteen the U.S. and Japanese Firm-2009

    • Author(s)
      Masumi Nakashima, Kazuyuki Suda, Takashi Sasaki, Shin'ya Okuda
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      Hilton New York (New York City)
    • Year and Date
      2009-08-03
    • Related Report
      2009 Annual Research Report
  • [Presentation] 会計発生高の質とキャッシュ・フロー予測における内部統制報告制度の影響-SEC基準わが国企業に基づく実証研究2009

    • Author(s)
      中島真澄
    • Organizer
      2009年度日本経営分析学会第26回年次大会
    • Place of Presentation
      東洋大学
    • Year and Date
      2009-06-06
    • Related Report
      2011 Final Research Report
  • [Presentation] 会計計発生高の質とキャッシュ・フロー予測における内部統制報告制度の影響-SEC基準わが国企業に基づく実証研究-2009

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第26回年次大会
    • Place of Presentation
      東洋大学(東京都)
    • Year and Date
      2009-06-06
    • Related Report
      2009 Annual Research Report
  • [Presentation] 会計的裁量行動、実体的裁量行動と内部統制報告制度の分析2009

    • Author(s)
      中島真澄
    • Organizer
      第3回2009年度現代ディスクロージャー研究カンファレンス
    • Place of Presentation
      名古屋国際センター
    • Year and Date
      2009-05-30
    • Related Report
      2011 Final Research Report
  • [Presentation] 会計的裁量行動、実体的裁量行動と内部統制報告制度の分析2009

    • Author(s)
      中島真澄
    • Organizer
      第3回2009年度現代ディスクロージャー研究カンファレンス
    • Place of Presentation
      名古屋国際センター(愛知県)
    • Year and Date
      2009-05-30
    • Related Report
      2009 Annual Research Report
  • [Book] 利益の質とコーポレート・ガバナンス-理論と実証-2011

    • Author(s)
      中島真澄
    • Total Pages
      287
    • Publisher
      白桃書房
    • Related Report
      2011 Final Research Report 2010 Annual Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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