2013 Fiscal Year Final Research Report
Empirical studies about efficient management compensation contract and the function of accounting information
| Project/Area Number |
23530608
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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 | Kansai University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
SHIIBA Atsushi 大阪大学, 経済学研究科(研究院), 准教授 (60330164)
SHUTO Akinobu 神戸大学, 経済経営研究所, 准教授 (60349181)
IWASAKI Takuya 関西大学, 商学部, 助教 (30611363)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 効率的な経営者報酬契約 / 会計利益 / インセンティブ |
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| Research Abstract |
The purpose of this study is to investigate the usefulness of accounting information to fulfill management compensation contracts based on contracting theory. Especially, in order to test the implication of prior research argument that accounting conservatism can increase the efficiency of executive compensation contracts, we investigate the relationship between the adoption of accounting conservatism and the use of earnings-based executive compensation contracts in Japanese firms. Empirical result suggests that the demand for accounting conservatism is higher for firms that use earnings-based executive compensation contracts and that have a more serious ex post settling up problem.
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