| Project/Area Number |
21730383
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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 | Musashi University |
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Principal Investigator |
EBIHARA Takashi Musashi University, 経済学部, 准教授 (00367129)
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| Project Period (FY) |
2009 – 2010
|
| Project Status |
Completed (Fiscal Year 2010)
|
| Budget Amount *help |
¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 利益の質 / 利益のボラティリティ / アクルーアルズ / 同族企業 / ガバナンス / 社外取締役 / 報告利益管理 / 利益の持続性 |
|---|
| Research Abstract |
I study the structure and the market valuation of earnings volatility. As a result, firms manage earnings by using accruals to avoid highly volatile earnings if cash flow volatility is relatively high. And earnings volatility is negatively related to earnings persistence, but the relationship between earnings volatility and ERC is not observed clearly.
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