A Comarison of Causes and Economic Impacts of Financial Restatements between Japan and the U.S.
| Project/Area Number |
22530497
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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 | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 財務会計 / 修正再表示 / 財務諸表の訂正 / 虚偽記載 / 会計学 / 利益訂正 / 会計監査 / 決算訂正 / 企業ガバナンス / 訂正予測モデル |
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| Research Abstract |
I surveyed corrections in financial statements of the Japanese listed firms, compared it with financial restatements of the american listed firms. And especially I analyzed deeply corrections of reported earnings. From the analyses, I showed the facts as follow. (1) The Japanese stock market reacted efficiently to the information of correction. (2) The probability of occurrence of correction is affected by the characteristics of corporate governance. (3) The book-tax conformity rule heightened the probability of corrections of earnings in Japan. (4) The information about corporate governance is useful to predict the correction of earnings.
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Report
(4 results)
Research Products
(12 results)
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[Presentation] 財務諸表の訂正2013
Author(s)
奥村雅史
Organizer
日本ディスクロージャー研究学会
Place of Presentation
兵庫県神戸市
Year and Date
2013-01-13
Related Report
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