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2015 Fiscal Year Final Research Report

Research on Accounting Policy and Earnings Management from Managers' Perspective

Research Project

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Project/Area Number 25245055
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

Tsuji Masao  早稲田大学, 商学学術院, 教授 (20063787)

Co-Investigator(Kenkyū-buntansha) USUI Akira  早稲田大学, 商学学術院, 教授 (90193870)
ENOMOTO Masahiro  神戸大学, 経済経営研究所, 准教授 (70313921)
EBIHARA Takashi  武蔵大学, 経済学部, 准教授 (00367129)
OSHIKA Tomoki  早稲田大学, 商学学術院, 教授 (90329160)
OKUMURA Masashi  早稲田大学, 商学学術院, 教授 (30247241)
KOGA Kentaro  一橋大学, 大学院国際企業戦略研究科, 准教授 (40308169)
KAWAJI Takeshi  成蹊大学, 経済学部, 教授 (50257193)
Hah Young Dung  早稲田大学, 商学学術院, 教授 (80198639)
SHIMIZU Nobumasa  早稲田大学, 商学学術院, 教授 (90216094)
YANAI Kazutoshi  青山学院大学, 経営学部, 准教授 (10350414)
Research Collaborator SUZUKI Takanori  
AHN Joohee  
TAKAHASHI Katsuyuki  
TAKAHARA Kotaro  
HANAMURA Shinya  
Project Period (FY) 2013-04-01 – 2016-03-31
Keywords報告利益管理 / 管理会計 / 会計情報 / 利益平準化 / 実証分析
Outline of Final Research Achievements

This project aimed to (1) review extant research on accounting policies and earnings management (hereafter AP/EM), (2) develop theories on AP/EM, and (3) conduct empirical researches on AP/EM. We tried to answer the motivation of AP/EM through managers' perspective, even though most of prior research involved financial accounting perspective.
First, we reviewed extant research regarding AP/EM mainly of Japan and the US, and tried to distinguish what have been done and what remain unsolved. Second, we theoretically investigated the effects of earnings management on enterprise value and investment efficiency, based on contract theory. Finally, we conducted several empirical research on AP/EM and made clear the characteristics of firms which engage earnings management.
As a result, we showed the practices of AP/EM and the possibility of future research, by merging theoretical research and empirical analysis.

Free Research Field

会計情報論

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Published: 2017-05-10  

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