| Project/Area Number |
25245055
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
Tsuji Masao 早稲田大学, 商学学術院, 教授 (20063787)
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| Co-Investigator(Kenkyū-buntansha) |
USUI Akira 早稲田大学, 商学学術院, 教授 (90193870)
ENOMOTO Masahiro 神戸大学, 経済経営研究所, 准教授 (70313921)
EBIHARA Takashi 武蔵大学, 経済学部, 准教授 (00367129)
OSHIKA Tomoki 早稲田大学, 商学学術院, 教授 (90329160)
OKUMURA Masashi 早稲田大学, 商学学術院, 教授 (30247241)
KOGA Kentaro 一橋大学, 大学院国際企業戦略研究科, 准教授 (40308169)
KAWAJI Takeshi 成蹊大学, 経済学部, 教授 (50257193)
Hah Young Dung 早稲田大学, 商学学術院, 教授 (80198639)
SHIMIZU Nobumasa 早稲田大学, 商学学術院, 教授 (90216094)
YANAI Kazutoshi 青山学院大学, 経営学部, 准教授 (10350414)
内野 里美 専修大学, 商学部, 准教授 (80409622)
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| Research Collaborator |
SUZUKI Takanori
AHN Joohee
TAKAHASHI Katsuyuki
TAKAHARA Kotaro
HANAMURA Shinya
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥27,560,000 (Direct Cost: ¥21,200,000、Indirect Cost: ¥6,360,000)
Fiscal Year 2015: ¥11,310,000 (Direct Cost: ¥8,700,000、Indirect Cost: ¥2,610,000)
Fiscal Year 2014: ¥8,840,000 (Direct Cost: ¥6,800,000、Indirect Cost: ¥2,040,000)
Fiscal Year 2013: ¥7,410,000 (Direct Cost: ¥5,700,000、Indirect Cost: ¥1,710,000)
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| Keywords | 報告利益管理 / 管理会計 / 会計情報 / 利益平準化 / 実証分析 / 会計政策 / 会計方針 / 利益管理 |
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| Outline of Final Research Achievements |
This project aimed to (1) review extant research on accounting policies and earnings management (hereafter AP/EM), (2) develop theories on AP/EM, and (3) conduct empirical researches on AP/EM. We tried to answer the motivation of AP/EM through managers' perspective, even though most of prior research involved financial accounting perspective.
First, we reviewed extant research regarding AP/EM mainly of Japan and the US, and tried to distinguish what have been done and what remain unsolved. Second, we theoretically investigated the effects of earnings management on enterprise value and investment efficiency, based on contract theory. Finally, we conducted several empirical research on AP/EM and made clear the characteristics of firms which engage earnings management.
As a result, we showed the practices of AP/EM and the possibility of future research, by merging theoretical research and empirical analysis.
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