Empirical study on the function of accounting for impairment

2013 Fiscal Year Final Research Report

• Project/Area Number: 23730436
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Nagoya City University
• Principal Investigator: TAKAHASHI Jiro 名古屋市立大学, 経済学研究科(研究院), 准教授 (70581619)
• Project Period (FY): 2011 – 2013
• Keywords: 減損会計

Research Abstract

The aim of this study is to empirically examine the corporate accounting behaviors and the market response to them after the accounting standards for impairment became effective. The results indicate that (1) reporting impairment losses are related to the earnings management incentives, corporate size and big bath (2) earnings after capital costs are likely to be one of the target levels for corporate managers (3) discretionary impairment losses reported subsequent to the implementation of the accounting standards for impairment lack informational value.

Research Products

• [Journal Article] 減損会計の利益調整に関する一考察 (2014)
  • Author(s): 高橋二朗
  • Journal Title: 名古屋市立大学経済学会ディスカッションペーパー Volume: No.583 Pages: 1-13
• [Journal Article] Value Relevance of Discretionary Asset Impairment : Empirical Evidence from Japan (2013)
  • Author(s): Takahashi Jiro
  • Journal Title: Asian Academic Accounting Association The 14^<th> Annual Conference Proceedings (The 14^<th> Annual Conference) Pages: 1-28
  • Peer Reviewed
• [Journal Article] 減損会計における経営者の裁量行動と経済的帰結 (2013)
  • Author(s): 高橋二朗
  • Journal Title: 名古屋市立大学経済学会ディスカッションペーパー Volume: No.572 Pages: 1-49
• [Presentation] Value Relevance of Discretionary Asset Impairment : Empirical Evidence from Japan (2013)
  • Author(s): Takahashi Jiro
  • Organizer: Asian Academic Accounting Association The 14^<th> Annual Conference
  • Place of Presentation: Park Royal Hotel,Penang,Malaysia
  • Year and Date: 2013-10-28