2016 Fiscal Year Final Research Report
Labor negotiations and earnings management
| Project/Area Number |
15H06401
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
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| Research Collaborator |
GRAY Sidney University of Sydney, Business School, Professor
ENOMOTO Masahiro 神戸大学, 経済経営研究所, 准教授
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| Project Period (FY) |
2015-08-28 – 2017-03-31
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| Keywords | 会計保守主義 / 利益調整 / 情報伝達 / 減損会計 / 労使交渉 / 契約 |
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| Outline of Final Research Achievements |
This project investigates the nature of earnings that Japanese firms report in the face of labor negotiations. The findings of this project suggest that Japanese firms report more conservative earnings, which inform employees of firms’ real economic conditions, in the face of employee downsizing. The project does not find evidence suggesting that managers make accounting choices that deceive employees. In addition, the findings suggest that firms with strong employee influences are more likely to make accounting choices that inform employees of negative future outlooks prior to or during downsizing.
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| Free Research Field |
財務会計
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