2013 Fiscal Year Final Research Report
International comparizon of earnings attributes
| Project/Area Number |
24730382
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Hitotsubashi University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2012-04-01 – 2014-03-31
|
| Keywords | 利益属性 / 国際比較 / 利益平準化 / 安定配当 / 投資関連性 |
|---|
| Research Abstract |
The obejective of this research is to examine economic effects of corporate behavior in the changes of accounting standards on the assumptions that we clalify institutional factors and characteristics by analyzing earnings attributes in each country.
I analyze earnings attributes of Japanese firms by conducting international comparizon and I show that Japanese firms have three characteristics. Firstly, Japanese firms focus more on making profits. Secondly, Japanese firms shed more light on earnings smoothness. Thirdly, Japanese firms put more emphasis on the extent of matching expenses with revenues. Totally Japanese firms focus more on
flow numbers in financial statements. I analyze its effects to investment and dividend behavior by using the analysis of archival data from commercial database. I showed that making profits, earnings smoothness, and the extent of matching expenses with revenues could contribute to stable investment and dividend behavior.
|
Research Products
(24 results)
