2011 Fiscal Year Final Research Report

Comprehensive Analysis of the Earnings Management in Pension Accounting

Research Project

Project/Area Number	21530471
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Nagoya City University
Principal Investigator	YOSHIDA Kazuo 名古屋市立大学, 大学院・経済学研究科, 教授 (30240279)
Project Period (FY)	2009 – 2011
Keywords	退職給付会計 / 報告利益管理 / 複数の会計選択 / Jonesモデル / 実証分析 / 裁量的発生高
Research Abstract	This research focuses on all the choices about pension accounting and the earnings-management behaviour by a manager is analyzed comprehensively. The results of analysis show that the discretion in liabilities at the time of accounting-standards change is the largest and it is a core of earnings management. Moreover, in a good performance firm or a large-scale firm, discretionary pension expense tends to become large. These consistent with the anticipation about which it argues by the past precedence researches. Furthermore, as a result of analyzing relations with discretionary accrual by the Jones type model, it is connected with each item of discretionary pension expense. We may be able to extract reported-earnings management behaviour by adding pension accounting information.