2013 Fiscal Year Final Research Report
The Usefulness of Ordinary Income in Japanese Income Statement
| Project/Area Number |
24730383
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Yokohama National University |
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Principal Investigator |
KIMURA Akihisa 横浜国立大学, 大学院国際社会科学研究院, 准教授 (80585753)
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| Project Period (FY) |
2012-04-01 – 2014-03-31
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| Keywords | 財務会計 / 経常利益 / Value Relevance / 利益平準化 / 損益項目のシフト / 利益マネジメント |
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| Research Abstract |
It is possible for managers to manage ordinary income by Classification Shift in income statement. Classification Shift means that managers classify ordinary items as special in income statement, and vice versa.
The theme of this research is to examine whether Classification Shift influences the usefulness of ordinary income in Japanese income statement. The results of this research suggest that Classification Shift may improve the usefulness of ordinary income.
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