2015 Fiscal Year Final Research Report
Empirical research on corporate governance on relation between real and accounting earnings management
| Project/Area Number |
23730451
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Ritsumeikan University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2011-04-28 – 2016-03-31
|
| Keywords | 利益マネジメント / 租税回避 / 機関設計 |
|---|
| Outline of Final Research Achievements |
This research examines determinants of two earnings management, real and accounting. Especially I focus on effect of corporate governance on two earnings management.
Some evidences show that firms with strong incentive to achieve earnings goal tend to use real earnings management. Then I research effect of board structure on two earnings management.
I find an evidence which change board structure from Company with Company Auditor(s) to Company with Nominating Committee, etc. affects two earnings management levels.
|
| Free Research Field |
財務会計
|
