Empirical research on corporate governance on relation between real and accounting earnings management

• Project/Area Number: 23730451
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Ritsumeikan University
• Principal Investigator: MATSUURA Soichi 立命館大学, 経営学部, 准教授 (50554317)
• Project Period (FY): 2011-04-28 – 2016-03-31
• Project Status: Completed (Fiscal Year 2015)
• Budget Amount: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000); Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000); 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)
• Keywords: 利益マネジメント / 租税回避 / 機関設計 / 利益制御 / 実効税率 / 実体的利益マネジメント / 会計的利益マネジメント / 税務計画 / 取引コスト / earnings management / simultaneous relation / compensation contract / debt contract / tax planning

Outline of Final Research Achievements

This research examines determinants of two earnings management, real and accounting. Especially I focus on effect of corporate governance on two earnings management.
Some evidences show that firms with strong incentive to achieve earnings goal tend to use real earnings management. Then I research effect of board structure on two earnings management.
I find an evidence which change board structure from Company with Company Auditor(s) to Company with Nominating Committee, etc. affects two earnings management levels.

Research Products

• [Journal Article] 2つの利益制御の同時決定問題 (2015)
  • Author(s): 松浦総一
  • Journal Title: 企業会計 Volume: 7月号 Pages: 3-4
• [Journal Article] 租税回避とその決定要因 (2015)
  • Author(s): 松浦総一
  • Journal Title: 企業会計 Volume: 8月号 Pages: 3-4
• [Journal Article] 利益マネジメント手段の選択とそのコスト (2015)
  • Author(s): 松浦総一
  • Journal Title: 立命館経営学 Volume: 54 Pages: 75-90
  • NAID: 40020676460
  • Acknowledgement Compliant
• [Journal Article] 2つの利益制御の推移と相互関係 (2011)
  • Author(s): 松浦総一
  • Journal Title: 立命館経営学 Volume: 50 Pages: 47-66
• [Presentation] Governance Structure Choice: Case of Japanese listed company (2016)
  • Author(s): Soichi Matsuura
  • Organizer: International Conference on Business, Economics and Information Technology
  • Place of Presentation: 名古屋大学（愛知県，名古屋市）
  • Year and Date: 2016-03-15
  • Int'l Joint Research
• [Presentation] Tax avoidance over 15 years in Japan (2015)
  • Author(s): Soichi MATSUURA
  • Organizer: International Conference on Business, Economics and Information Technology
  • Place of Presentation: Guam, United States of America
  • Year and Date: 2015-03-23
• [Book] スタートライン会計学 (2012)
  • Author(s): 立命館会計教育研究会
  • Total Pages: 218
  • Publisher: 中央経済社
• [Remarks] 松浦総一研究室
  • URL: http://so-ichi.com/research.html