Empirical study on the function of accounting for impairment
| Project/Area Number |
23730436
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Nagoya City University |
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Principal Investigator |
TAKAHASHI Jiro 名古屋市立大学, 経済学研究科(研究院), 准教授 (70581619)
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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 |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 減損会計 / 会計学 |
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| Research Abstract |
The aim of this study is to empirically examine the corporate accounting behaviors and the market response to them after the accounting standards for impairment became effective. The results indicate that (1) reporting impairment losses are related to the earnings management incentives, corporate size and big bath (2) earnings after capital costs are likely to be one of the target levels for corporate managers (3) discretionary impairment losses reported subsequent to the implementation of the accounting standards for impairment lack informational value.
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Report
(4 results)
Research Products
(7 results)
