2022 Fiscal Year Annual Research Report
Earnings Management Behavior of Family and Non-Family Firms in Japan: Further
| Project/Area Number |
20H01558
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| Research Institution | Doshisha University |
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Principal Investigator |
ADHIKARY B.K. 同志社大学, ビジネス研究科, 准教授 (40512976)
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| Co-Investigator(Kenkyū-buntansha) |
忽那 憲治 神戸大学, 経営学研究科, 教授 (00275273)
児島 幸治 関西学院大学, 国際学部, 教授 (80388727)
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| Project Period (FY) |
2020-04-01 – 2023-03-31
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| Keywords | earnings management / family firms / Japan / developing countries / corporate governance |
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| Outline of Annual Research Achievements |
This research aimed to investigate empirically whether family firms practice earnings management to exhibit superior performance compared to nonfamily firms. In addition, it aimed at clarifying the impact of the governance elements on the earnings management behavior of family and nonfamily firms in Japan. In doing so, we updated our database for family firms through the help of research assistants using several secondary sources such as the Japan Exchange Group database, Financial Quest, EDINET, Bloomberg, Bureau Van Dijk (Osiris) database, and Nikkei Needs. We used this database to publish academic papers in internationally reputed journals. In the meantime, we have published two academic articles in internationally reputed journals, attended two international conferences, and published a book on “ Recommendations for industry-academic collaborations for the family business.” Also, we have drafted another book on the “Secrets of success of family firms in Japan: Cases and lessons.” Furthermore, we have recently submitted another paper titled “Do family firms outperform nonfamily firms in Japan? Further evidence using foreign ownership as a moderator”. The Journal of Research in International Business and Finance is reviewing the paper. Therefore, we conclude that although the Covid-19 pandemic impeded a smooth transition to our research, we have successfully published some academic articles, created a database for increasing future publications, and published a book from this research subsidy. In addition, a book and an academic paper are in the pipeline.
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| Research Progress Status |
令和4年度が最終年度であるため、記入しない。
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| Strategy for Future Research Activity |
令和4年度が最終年度であるため、記入しない。
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