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Empirical studies about efficient management compensation contract and the function of accounting information

Research Project

Project/Area Number 23530608
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

OTOMASA Shota  関西大学, 商学部, 教授 (60258077)

Co-Investigator(Kenkyū-buntansha) SHIIBA Atsushi  大阪大学, 経済学研究科(研究院), 准教授 (60330164)
SHUTO Akinobu  神戸大学, 経済経営研究所, 准教授 (60349181)
IWASAKI Takuya  関西大学, 商学部, 助教 (30611363)
Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords効率的な経営者報酬契約 / 会計利益 / インセンティブ / 経営者報酬 / 業績連動 / 事後的清算 / 会計情報
Research Abstract

The purpose of this study is to investigate the usefulness of accounting information to fulfill management compensation contracts based on contracting theory. Especially, in order to test the implication of prior research argument that accounting conservatism can increase the efficiency of executive compensation contracts, we investigate the relationship between the adoption of accounting conservatism and the use of earnings-based executive compensation contracts in Japanese firms. Empirical result suggests that the demand for accounting conservatism is higher for firms that use earnings-based executive compensation contracts and that have a more serious ex post settling up problem.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (10 results)

All 2014 2013 2012 2011 Other

All Journal Article (6 results) Presentation (1 results) Book (1 results) Remarks (2 results)

  • [Journal Article] 利益ベンチマークの未達と経営者報酬の関係2014

    • Author(s)
      乙政正太・首藤昭信・椎葉淳・岩崎拓也
    • Journal Title

      国民経済雑誌

      Volume: 第209巻第4号,4月 Pages: 61-74

    • Related Report
      2013 Final Research Report
  • [Journal Article] 利益ベンチマークの未達と経営者報酬の関係2014

    • Author(s)
      乙政正太・椎葉 淳・岩崎拓也・首藤昭信
    • Journal Title

      国民経済雑誌

      Volume: 209 Pages: 61-74

    • Related Report
      2013 Annual Research Report
  • [Journal Article] 企業価値評価と経営者報酬契約における会計利益の役割2012

    • Author(s)
      椎葉淳・岩崎拓也・乙政正太・首藤昭信
    • Journal Title

      会計

      Volume: 第182巻第1号, 7月号 Pages: 98-112

    • Related Report
      2013 Final Research Report
  • [Journal Article] 効率的な経営者報酬契約と事後的清算問題2012

    • Author(s)
      乙政正太・椎葉淳・岩崎拓也・首藤昭信
    • Journal Title

      国民経済雑誌

      Volume: 第205巻第4号, 4月 Pages: 55-70

    • NAID

      110009005123

    • Related Report
      2013 Final Research Report
  • [Journal Article] 効率的な経営者報酬契約と事後的清算問題2012

    • Author(s)
      乙政正太・椎葉 淳・岩崎拓也・首藤昭信
    • Journal Title

      国民経済雑誌

      Volume: 第205巻第4号 Pages: 55-70

    • NAID

      110009005123

    • Related Report
      2012 Research-status Report
  • [Journal Article] 企業価値評価と経営者報酬契約における会計利益の役割  ―日本企業データを用いた相関分析―2012

    • Author(s)
      椎葉淳,岩崎拓也,乙政正太,首藤昭信
    • Journal Title

      會計

      Volume: 第182巻第1号 Pages: 98-112

    • NAID

      40019313220

    • Related Report
      2012 Research-status Report
  • [Presentation] 保守主義会計と経営者報酬支給2011

    • Author(s)
      乙政正太・椎葉淳・首藤昭信・岩崎拓也
    • Organizer
      ディスクロージャー研究学会
    • Place of Presentation
      法政大学
    • Year and Date
      2011-05-23
    • Related Report
      2013 Final Research Report
  • [Book] 会計方針の選択」第8章『体系現代会計学:会計情報の有用性』第3巻2013

    • Author(s)
      乙政正太
    • Publisher
      中央経済社
    • Related Report
      2013 Final Research Report
  • [Remarks] 経営者報酬契約における保守主義会計の役割

    • URL

      http://www.rieb.kobe-u.ac.jp/academic/ra/dp/English/DP2012-08.pdf

    • Related Report
      2013 Annual Research Report
  • [Remarks] Excess Executive Compensation

    • URL

      http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2024827

    • Related Report
      2012 Research-status Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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