| Project/Area Number |
21730359
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Tohoku University |
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Principal Investigator |
KIMURA Fumihiko 東北大学, 大学院・経済学研究科, 准教授 (10329691)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 実証的会計研究 / 財務データ / 利益調整の手法 / 実体的利益調整 / 会計的利益調整 / 利益調整 / 会計発生高 / 実体的行動 / 会計的行動 / 業種分類 |
|---|
| Research Abstract |
The purpose of this research is to investigate the characteristic of the data used by te empirical accounting study in Japan. I investigated the point that had to be noted about the matter that should be considered in the empirical accounting study. In addition, I examined the method of earnings management based on the result. As a result, it is concluded that manager combines the method of earnings management.
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