2022 Fiscal Year Final Research Report
The research on the accounting practices and earnings managements of Japanese voluntary IFRS adopters
| Project/Area Number |
19K13849
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Senshu University (2020-2022)
Hitotsubashi University (2019) |
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Principal Investigator |
KIM Jonghoon 専修大学, 商学部, 講師 (10801566)
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| Project Period (FY) |
2019-04-01 – 2023-03-31
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| Keywords | IFRS / 国際会計基準 / 任意適用 / 会計実務 / 利益調整行動 |
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| Outline of Final Research Achievements |
This research project investigates the impact of voluntary adoption of International Financial Reporting Standards (IFRS) on accounting practices and earnings management. In this research project, I was able to produce research outputs from two perspectives. One is its impact on value- and credit-rating relevance of accounting information (a study that emphasizes differences in accounting standards), and the other is its impact on earnings quality and information asymmetry (a study that focuses on the consequences of changes in accounting practices). The findings of these studies have been published in domestic academic journals (Hitotsubashi Journal of Commerce and Management, 53(1)), and a publication decision has been made (Xinyun Miao, Jong-Hoon Kim, and Noriyuki Tsunogaya (2023) "Does the Voluntary Adoption of IFRS have Impacts on the Value Relevance of Accounting Information?" Accounting Progress, Issue 24).
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| Free Research Field |
会計学
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の意義は、IFRSを巡って既になされた政策に対する評価、また、今後の会計制度の設定に対して一定の示唆を与えているという点である。近年、IFRSを巡る世界中の機運の高まりを受け、日本政府は日本企業によるIFRSの任意適用を可能としたほか、日本企業へのIFRSの強制適用についても判断が迫られている。本研究で得られたIFRS任意適用の会計実務と利益調整行動に与える影響に関する学術的証拠は、IFRS任意適用の解禁といった日本における近年の会計制度の変化に関する事後的評価を行う上で、また、日本企業に対するIFRSの強制適用の是非に関する議論を行う上で、有益な経験的な証拠の蓄積に貢献するものである。
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