| 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)
|
|---|
| 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.
|
