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2015 Fiscal Year Final Research Report

Relationship between non-recurring expense items and level of earning per stock under income smoothing context

Research Project

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Project/Area Number 24530591
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionUniversity of Marketing and Distribution Sciences

Principal Investigator

KURUSU Masatoshi  流通科学大学, 商学部, 准教授 (80268573)

Project Period (FY) 2012-04-01 – 2016-03-31
Keywords事業構造改革(改善)損失 / 企業の存続可能性 / 経営事象 / 現状維持選好 / ポートフォリオ管理 / 事業構造改革(改善)損失引当金 / 合理的な見積もり
Outline of Final Research Achievements

The aim of this research is to examine the relationship between non-recurring expense items and level of earning per stock under income smoothing context. While considering some unexpected factors in pursuing the aim, insightful implications and future research topics could be found out. A focus on an accounting for restructuring charges, with quarterly financial statements prepared under generally accepted accounting principles in Japan, would be helpful in explaining a managerial behavior for accounting policy changes.

Free Research Field

会計学

URL: 

Published: 2017-05-10  

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