The impact of M&A on firms' organizational style and earnings management
| Project/Area Number |
23530587
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Osaka City University |
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Principal Investigator |
NOBUHIRO Asano 大阪市立大学, 大学院経営学研究科, 准教授 (10319600)
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| Co-Investigator(Kenkyū-buntansha) |
SHIIBA Atsushi 大阪大学, 大学院経済学研究科, 准教授 (60330164)
MATSUNAKA Manabu 名古屋大学, 大学院法学研究科, 准教授 (20518039)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Keywords | M&A / 企業統治 / 利益調整 / 企業戦略 / 組織形態 / 会計行動 / 監査役監査 / 会計監査人監査 / Ｍ＆Ａ / 会計発生高 / 監査役 / 監査法人 |
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| Research Abstract |
The purpose of this study is to clarify how merger and acquisition (hereafter M&A) strategies affect earnings management throughout changes in organizational form of enterprise. The summary of our research results is as follows. First, we revealed legal problems over M&A. Second, from the viewpoint of changes in firm's organizational style, we classified M&A in Japan. Third, we found that managerial accounting decisions tend to differ before and after M&A that are classified in a specific category.
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Report
(4 results)
Research Products
(36 results)
