2015 Fiscal Year Final Research Report
Earnings Management before and after IPOs
| Project/Area Number |
25380625
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tama University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
Toya TAKAHIRO 横浜商科大学, 商学部商学科, 専任講師 (70583235)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | ストック・オプション / 報告利益管理 / 財管一致 |
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| Outline of Final Research Achievements |
We examined the earnings management after the initial public offerings. We focused the first time of grant of stock options and examined both an accounting discretion and a real discretion. The results of the examination did not indicate the existence of the earnings management when we examined all of the samples. However, when we used the company who have many stock options, the results suggested the earnings management. The results did not have strong evidences, we should improve the way to examine and will re-consider the results.
Next, we surveyed the necessity of the agreement or reconciliation between accounting figures in financial accounting reports and that in managerial accounting reports. We found that many companies recognized the necessity in consolidated financial statements and consolidated management reports.
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| Free Research Field |
会計学
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