2010 Fiscal Year Final Research Report
The Fundamental Research on the empirical accounting study
| Project/Area Number |
21730359
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tohoku University |
|---|
Principal Investigator |
KIMURA Fumihiko 東北大学, 大学院・経済学研究科, 准教授 (10329691)
|
|---|
| Project Period (FY) |
2009 – 2010
|
| Keywords | 実証的会計研究 / 財務データ / 利益調整の手法 / 実体的利益調整 / 会計的利益調整 |
|---|
| Research Abstract |
The purpose of this research is to investigate the characteristic of the data used by te empirical accounting study in Japan. I investigated the point that had to be noted about the matter that should be considered in the empirical accounting study. In addition, I examined the method of earnings management based on the result. As a result, it is concluded that manager combines the method of earnings management.
|
