| Project/Area Number |
24530593
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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 | Chiba University of Commerce (2014)
福島学院大学短期大学部 (2012-2013) |
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Principal Investigator |
NAKASHIMA Masumi 千葉商科大学, 会計ファイナンス研究科, 教授 (90249219)
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| Co-Investigator(Renkei-kenkyūsha) |
OKUDA Shin'ya 名古屋市立大学, 経済学部, 准教授 (40311431)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2012: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
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| Keywords | 利益の質 / 会計発生高の質 / 会計的裁量行動 / 実体的裁量行動 / 内部統制 / Tone at the Top / ガバナンス / 監査の質 / Earnings management / Earnings quality / Corporate governance / Accruals management / Real management / Internal controls / Empirical study / material weaknesses / コーポレート・ガバナンス / 実証分析 / 裁量的発生高 |
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| Outline of Final Research Achievements |
This study examines whether J-SOX impacted earnings quality and earnings management for public firms in Japan. This study suggests that accruals quality improves after the passage of J-SOX for control firms and that forecast accuracy improves post-J-SOX for both control firms and material weaknesses disclosing firms (MW firms). While earnings management remains unchanged in the post-J-SOX period for control firms, both accruals and real earnings management are changed after the passage of J-SOX for MW firms. Also, this study examines whether the tone at the top is positively associated with earnings quality. This study observed a statistically significant relation between the measure of cash flow prediction accuracy and tone at the top (TATT). This suggests that TATT is significantly associated with accuracy of cash flow predictions.
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