2007 Fiscal Year Final Research Report Summary
Detecting Systematic Relation Between Firm Strategy and Accounting Accruals
| Project/Area Number |
18530356
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Osaka City University |
|---|
Principal Investigator |
ASANO Nobuhiro Osaka City University, Graduate of Commerce, Associate Professor (10319600)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
SHIIBA Stsushi Osaka University, Graduate of Economics, Associate Professor (60330164)
|
|---|
| Project Period (FY) |
2006 – 2007
|
| Keywords | Accounting Accruals / Growth Strategy / Cost Reduction Strategy |
|---|
| Research Abstract |
This study investigates whether firm strategies have a significant effect on the firm performance. We specified two firm strategies, growth strategy and cost reduction strategy, to shed light on the relation between firm strategies and accounting accruals. The theory of economic model shows that managers' strategic conversion affects some components of accounting accruals. We examined some hypotheses based on economic model, but we couldn't provide sufficient results. We found it hard to specify time point of managers' strategic conversion, so we modified some research designs. This study concluded that we should explore more definitive strategies (e.g. management buy out)to capture a moment of managers' strategic conversion.
|
Research Products
(8 results)
