2013 Fiscal Year Final Research Report
New accounting standards and earnings management
| Project/Area Number |
23530565
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University (2012-2013)
Tohoku University (2011) |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 財務会計 / 会計基準 / 利益マネジメント / 会計的裁量行動 / 実体的裁量行動 |
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| Research Abstract |
Adopting new accounting standards after 2000 has had a vital impact on the preparation of the financial statements of Japanese firms. Some of these new standards are the Accounting Standard for Retirement Benefits, Accounting Standard for Impairment of Fixed Assets, and Accounting Standard for Asset Retirement Obligations. The adoption of these new standards affects earnings management, especially when accounting for large losses. Earnings management in this study includes the change in accounting policy choice, accruals manipulation, and the dispersion of normal operating activities. In this study, I review the methods of earnings management developed in prior studies. Also, I demonstrate that the adoption of the above accounting standards, which significantly affects the preparation of the balance sheet and income statement, triggers earnings management.
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