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Analysis on Earnings Forcast and Earnings Management by Management

Research Project

Project/Area Number 26380627
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

TASHIRO TATSUHIKO  名城大学, 経営学部, 教授 (90268061)

Co-Investigator(Kenkyū-buntansha) 田澤 宗裕  名城大学, 経営学部, 准教授 (80411487)
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords業績予想 / 四半期報告
Outline of Final Research Achievements

In this research, we empirically verified the disclosure behavior of earnings forecast information by management on the quarterly financial reporting system in Japan.
As a results,we found the followings:(1)There is a considerable diverse pattern on the earnings forecast by management,(2)By the quarterly financial reporting system, the correction frequency of the earnings forecast is influenced, and more detailed disclosure may be stimulated,(3)Changes in profitability as well as corrections to individual earnings forecasts have additional stock price effects,(4)Improvement of profitability leads the high probability that the management achieve earnings forecasts, and (5)there is no evidence of earnings management that for achieving earnings forecasts in certain condition that we set.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(6 results)

All 2017 2016 2015

All Journal Article (4 results) (of which Open Access: 4 results,  Acknowledgement Compliant: 4 results) Presentation (2 results)

  • [Journal Article] 会計不正と経営分析ー課徴金処分企業と経営者の業績予想の観点からー2017

    • Author(s)
      田代 樹彦
    • Journal Title

      年報 経営分析研究

      Volume: 第33号 Pages: 23-33

    • Related Report
      2016 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 経営者業績予想の修正にともな収益性の改訂に関する分析2017

    • Author(s)
      田澤宗裕・田代樹彦
    • Journal Title

      名城論叢

      Volume: 第17巻第4号 Pages: 81-95

    • Related Report
      2016 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] ストック・オプションの公正価値評価におけるインプット情報の裁量的な操作2017

    • Author(s)
      田澤宗裕
    • Journal Title

      年報 経営ディスクロージャー研究

      Volume: 第16号

    • Related Report
      2016 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 四半期財務報告と経営者による業績予想開示に関する予備的考察2015

    • Author(s)
      田澤宗裕・田代樹彦
    • Journal Title

      名城論叢

      Volume: 15 Pages: 45-64

    • Related Report
      2014 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Presentation] ストック・オプションの公正価値評価におけるインプット情報の裁量的な操作2016

    • Author(s)
      田澤宗裕
    • Organizer
      日本ディスクロージャー研究学会第14回研究大会
    • Place of Presentation
      大阪市立大学
    • Year and Date
      2016-12-18
    • Related Report
      2016 Annual Research Report
  • [Presentation] 会計不正と経営分析~経営者の業績予想の観点から2016

    • Author(s)
      田代樹彦
    • Organizer
      日本経営分析学会第33回年次大会
    • Place of Presentation
      中部大学
    • Year and Date
      2016-05-23
    • Related Report
      2016 Annual Research Report

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Published: 2014-04-04   Modified: 2018-03-22  

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