2016 Fiscal Year Final Research Report
Analysis on Earnings Forcast and Earnings Management by Management
| Project/Area Number |
26380627
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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 | Meijo University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 業績予想 / 四半期報告 |
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| Outline of Final Research Achievements |
In this research, we empirically verified the disclosure behavior of earnings forecast information by management on the quarterly financial reporting system in Japan.
As a results,we found the followings:(1)There is a considerable diverse pattern on the earnings forecast by management,(2)By the quarterly financial reporting system, the correction frequency of the earnings forecast is influenced, and more detailed disclosure may be stimulated,(3)Changes in profitability as well as corrections to individual earnings forecasts have additional stock price effects,(4)Improvement of profitability leads the high probability that the management achieve earnings forecasts, and (5)there is no evidence of earnings management that for achieving earnings forecasts in certain condition that we set.
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| Free Research Field |
会計学
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