| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Outline of Final Research Achievements |
The themes of this research are to test whether the managers manage ordinary income by classification shifting, and whether the investors are misled by classification shifting executed by the managers. The results of this research using Japanese income statement and stock price data imply that the managers actually execute various types of classification shifting, and that the investors are not misled by these types of classification shifting executed by the managers.
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