2022 Fiscal Year Final Research Report
Earnings Management Behavior of Family and Non-Family Firms in Japan: Further
| Project/Area Number |
20H01558
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Doshisha University |
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Principal Investigator |
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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 | family firms / performance / governance / Japan / earnings / Japan |
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| Outline of Final Research Achievements |
We have published some academic articles in internationally reputed journals, attended two international conferences, and published a book titled “ Recommendations for industry-academic collaborations for the family business.” Meanwhile, we have drafted another book titled “Secrets of success of family firms in Japan: Cases and lessons” and 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. Most importantly, we have updated our database for family firms which will be used to publish academic papers. Overall, we would like to state that we have successfully published some scholarly 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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| Free Research Field |
Accounting
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| Academic Significance and Societal Importance of the Research Achievements |
Family firms hold about 40% of the listed firms in Japan. They show superior performance to nonfamily firms. Foreign ownership promotes performance of family firms. Family firms in Japan focus on trust and socio-emotional ties for long-term success. These findings are instrumental for policymaking.
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