The effect of disclosing going concern information on accounting quality

2014 Fiscal Year Final Research Report

• Project/Area Number: 24730390
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Oita University
• Principal Investigator: OCHI MANABU 大分大学, 経済学部, 講師 (90613844)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 継続企業 / ゴーイング・コンサーン / 財務困窮企業 / 監査労力 / 利益調整 / 価値関連性

Outline of Final Research Achievements

This study analyzes empirically the significance of management and auditor to evaluate going concern problem and disclose going concern information from the perspective of accounting quality. The main findings suggest: (1) With the disclosure of going concern information, accounting earnings management is inhibited by choosing conservative accounting. However, the degree of inhibition might vary with audit quality. (2) The going concern information conveys that the role of financial statements prepared on going concern basis is limited, and serves investors' economic decision making as a useful information.

Free Research Field

経営学・会計学